Expert thinking on productivity, intangible asset valuation, growth strategy, and building more valuable businesses.
Why banks struggle to lend against intangible assets and how emerging solutions are closing the collateral gap. Covers regulatory barriers, valuation challenges, and the innovations reshaping bank lending for the knowledge economy. Abstract visualization of a widening gap between traditional bank lending frameworks and modern intangible asset portfolios
Read more →
A step-by-step guide to recognising and measuring intangible assets under IFRS 3 Business Combinations. Covers the identification criteria, fair value measurement, and purchase price allocation process with practical examples.
Read more →
The Solow Residual — the unexplained portion of economic growth — is largely explained by unmeasured intangible capital. This article traces the connection between intangible investment, TFP, and the productivity statistics that shape economic policy. Abstract visualisation of the productivity measurement gap showing intangible capital as the hidden factor in economic growth accounting
Read more →
The UK invests more in intangible capital than in physical capital, yet national accounts still undercount it. This data-driven analysis covers UK intangible investment trends, NESTA research, sector patterns, and what they mean for business strategy. Data visualisation of UK intangible capital investment trends showing the crossover point where intangible investment exceeded tangible investment
Read more →
Intangible capital and intellectual capital are often used interchangeably, but they come from different disciplines, measure different things, and serve different purposes. This comparison explains the distinctions that matter. Conceptual comparison of intangible capital and intellectual capital frameworks with two distinct but overlapping visual structures
Read more →
A comprehensive guide to using intellectual property as loan collateral. Covers IP holdco structures, patent-backed lending, valuation requirements, and practical steps for founders and PE firms seeking capital-efficient growth financing. Abstract visualization of intellectual property assets connected to financial lending structures with warm accent colours
Read more →
A practical guide to patent valuation covering Relief-from-Royalty, income approach, and cost methods. Includes licensing rate benchmarks by industry, patent strength assessment, and real-world application guidance for IP owners.
Read more →
A comprehensive step-by-step guide to purchase price allocation (PPA) under IFRS 3. Covers asset identification, fair value measurement, goodwill calculation, tax implications, and a complete worked example with all five intangible asset classes.
Read more →
How revenue-based financing works for intangible-heavy businesses. Covers RBF structures, eligibility criteria, term comparison, and why RBF is emerging as the natural financing instrument for companies whose value is intangible. Abstract visualization of recurring revenue streams flowing through financing structures with upward growth trajectories
Read more →
A practical guide to software capitalisation under IAS 38 and ASC 350-40, plus valuation methods for software as an intangible asset. Covers when to capitalise, how to value, and common mistakes in software asset accounting.
Read more →
A comprehensive guide to the tax amortisation benefit (TAB) in M&A. Covers TAB calculation methodology, jurisdictional differences, deal structuring implications, and how PE firms use TAB to enhance acquisition returns. Abstract conceptual illustration of tax benefit layers unlocking value from intangible asset portfolios in M&A transactions
Read more →
Intangible capital now accounts for over 90% of S&P 500 market value. This article explains how intangible capital drives enterprise value, why it creates a valuation gap, and what you can do about it. Visual representation of enterprise value composition showing intangible capital as the dominant component of modern market capitalisation
Read more →Get the latest insights on intangible asset growth and productivity delivered to your inbox.
Get a free productivity assessment and discover where your biggest growth opportunities lie.