Expert thinking on productivity, intangible asset valuation, growth strategy, and building more valuable businesses.
How to value internet domain names as intangible assets under IFRS 3. Covers valuation approaches, the strategic importance of premium domains, and recognition criteria in purchase price allocations.
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How intangible asset valuations are used for tax purposes, including tax amortisation benefits in acquisitions, transfer pricing for intercompany transactions, and the key differences between tax and financial reporting valuations.
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Pharmaceutical companies derive the vast majority of their value from intangible assets — drug patents, clinical trial data, regulatory approvals, and the pipeline of compounds in development. Valuing these assets requires specialised methods that account for the unique risk profile and regulatory pathway of drug development.
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R&D spending creates intangible capital that rarely appears on the balance sheet. This article examines the gap between what companies invest in R&D and what their financial statements show, with practical guidance on mapping R&D to intangible asset categories under both US and UK accounting frameworks.
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The One Big Beautiful Bill Act restored full R&D expensing under new Section 174A for tax years beginning 2025. The small-business window to reclaim 2022-2024 deductions closed on July 6, 2026. Here is what changed, who qualified, and which route is still open to every company.
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Advanced manufacturing firms are routinely valued for their tangible assets — plant, machinery, inventory. But the process patents, proprietary manufacturing know-how, digital twin models, and engineering design IP that make those physical assets productive often exceed them in value. Structured lending against these intangibles can transform manufacturing finance.
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How to identify, classify, and value trade dress as an intangible asset under IFRS 3. Covers what qualifies as protectable trade dress, valuation methods, and the distinction between trade dress and trademarks.
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Fintech companies are built almost entirely on intangible assets — regulatory licences that take years to obtain, proprietary data assets that compound with scale, and technology platforms that embody years of domain-specific engineering. Understanding and valuing these assets is critical for founders, investors, and acquirers.
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How to estimate the useful life of intangible assets for valuation and amortisation purposes. Covers the factors that determine useful life, methods for estimation, and the differences between legal life, economic life, and useful life.
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How buyers assess and price AI capability in acquisitions — and how sellers should position AI assets for maximum exit value.
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A practical guide to valuing trademarks and service marks as intangible assets under IFRS 3. Covers the Relief-from-Royalty method, key inputs, common pitfalls, and how trademarks create enterprise value.
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How the IFRS 13 and ASC 820 fair value hierarchy applies to intangible assets. Covers the three input levels, why most intangibles are Level 3, and the disclosure obligations that follow from the classification.
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