Insights on growth and intangible assets

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

Assembled Workforce Valuation: Cost Approach Deep-Dive
assembled workforce 2026-03-28 · Ivan Gowan

Assembled Workforce Valuation: Cost Approach Deep-Dive

How to value an assembled workforce using the cost approach. Covers replacement cost components, the role of assembled workforce in MPEEM contributory charges, and why this asset is not separately recognised under IFRS 3 despite being essential to every PPA.

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Startup IP Strategy: Building Value from Day One
intellectual property 2026-03-28 · Ivan Gowan

Startup IP Strategy: Building Value from Day One

Every startup generates intellectual property from its earliest days. The question is whether that IP is identified, protected, and valued as the strategic asset it is — or whether it leaks away through poor contracts, inadequate protection, and a failure to recognise what has been created.

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Contributory Asset Charges Explained
contributory asset charges 2026-03-27 · Tony Hillier

Contributory Asset Charges Explained

A comprehensive explanation of contributory asset charges (CACs) in the Multi-Period Excess Earnings Method. Covers the economic rationale, calculation methods for each asset type, and common errors that distort intangible asset valuations.

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Employee Stock Options and Intangible Asset Value
employee stock options 2026-03-27 · Ivan Gowan

Employee Stock Options and Intangible Asset Value

Stock options are the primary tool startups use to attract and retain talent. But the value of those options depends on the intangible assets the company is building. When you understand this connection, you design option schemes that align incentives with the real drivers of company value.

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Algorithmic Collateral: Intangible Asset-Backed Lending for FinTech Companies
fintech financing 2026-03-26 · Tony Hillier

Algorithmic Collateral: Intangible Asset-Backed Lending for FinTech Companies

FinTech companies combine technology IP, proprietary data, regulatory licences, and customer networks into asset bases of extraordinary value — yet they remain among the most difficult to finance through traditional lending. The structured finance techniques that can unlock this collateral draw directly on the principles of asset-backed securities that have served traditional finance for decades.

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Series A Due Diligence: What Investors Look for in Intangibles
series a 2026-03-26 · Ivan Gowan

Series A Due Diligence: What Investors Look for in Intangibles

Series A due diligence has evolved beyond financials and product demos. Sophisticated investors now assess the full intangible asset portfolio — technology defensibility, customer capital quality, IP strength, and team resilience. Understanding what they look for changes how you prepare.

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Goodwill Impairment Testing: Annual Review Checklist
goodwill impairment 2026-03-25 · Tony Hillier

Goodwill Impairment Testing: Annual Review Checklist

A comprehensive annual review checklist for goodwill impairment testing under IAS 36 and ASC 350. Covers triggering events, cash-generating unit identification, recoverable amount calculation, and disclosure requirements.

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