Insights on growth and intangible assets

Expert thinking on productivity, intangible asset valuation, growth strategy, and building more valuable businesses.

Databases and Data Collections: Valuation Methods
intangible assets 2026-04-29 · Ivan Gowan

Databases and Data Collections: Valuation Methods

How to value databases and data collections as technology-based intangible assets under IFRS 3. Covers the cost, income, and market approaches to data valuation, with practical guidance on data quality assessment.

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Abstract representation of the measurement layer the AI economy requires — driver-level view of intangible capital formation
AI investment measurement 2026-04-29 · Ivan Gowan

The Measurement Layer the AI Economy Is Missing

Every technology wave builds its own measurement discipline. Manufacturing gave us cost accounting. Programmatic marketing gave us attribution. Subscription software gave us ARR. AI is in the gap now — and 90% of firms report zero measurable productivity impact from their AI spending. Here's what the missing measurement layer needs to do.

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Computer Software: Capitalisation and Valuation Guide
intangible assets 2026-04-28 · Ivan Gowan

Computer Software: Capitalisation and Valuation Guide

A practical guide to capitalising and valuing computer software as a technology-based intangible asset. Covers IAS 38 capitalisation criteria, IFRS 3 fair value measurement, and the RFR and cost approaches for software valuation.

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Patented Technology: Comprehensive Valuation Guide
intangible assets 2026-04-26 · Ivan Gowan

Patented Technology: Comprehensive Valuation Guide

A comprehensive guide to valuing patented technology as a technology-based intangible asset under IFRS 3. Covers the RFR method, portfolio valuation approaches, patent strength assessment, and the distinction between core and defensive patents.

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Servicing Contracts: Valuation in Financial Services
intangible assets 2026-04-24 · Tony Hillier

Servicing Contracts: Valuation in Financial Services

How to value servicing contracts as contract-based intangible assets in financial services acquisitions. Covers mortgage servicing rights, fund administration contracts, insurance servicing, and the income approach.

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