Expert thinking on productivity, intangible asset valuation, growth strategy, and building more valuable businesses.
How mineral rights are classified and valued as contract-based intangible assets under IFRS 3. Covers the distinction from tangible reserves, valuation using the income approach, and the interaction with IFRS 6.
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Block cut 40% of its workforce and tied it directly to AI. The market cheered. But a workforce transformation at this scale moves at least five intangible value drivers simultaneously — most companies measure two. Here's what that gap actually costs.
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When do employment contracts create recognisable intangible assets under IFRS 3? This guide covers the distinction between assembled workforce and favourable employment contracts, key person valuation, and the accounting treatment.
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How to value broadcasting rights as contract-based intangible assets under IFRS 3. Covers sports broadcasting rights, content distribution agreements, spectrum licences, and the income approach for media rights valuation.
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When do lease agreements create intangible value in a business combination? This guide covers favourable lease terms under IFRS 3, the interaction with IFRS 16, and the valuation of below-market leases in purchase price allocations.
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Lessons from asset-backed securities and structured finance show how intangible assets can be standardised, valued, and financed at scale.
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How to value licensing agreements as contract-based intangible assets using the Relief-from-Royalty method. Covers in-licences vs out-licences, favourable terms analysis, and practical PPA considerations.
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How to value video and audiovisual content as artistic-related intangible assets in the streaming era. Covers user-generated content platforms, educational video libraries, corporate video assets, and the distinction from traditional motion pictures.
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How photographs and visual works are classified and valued as artistic-related intangible assets under IFRS 3. Covers stock image library valuation, the income approach for visual archives, and the impact of AI on photography IP.
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How to value motion picture and television content libraries as artistic-related intangible assets under IFRS 3. Covers revenue waterfall economics, catalogue stratification, and the streaming era impact on library value.
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How PE firms, M&A advisors, and corporate acquirers use the Opagio growth platform to quantify AI intangible assets in due diligence — moving from marketing claims to defensible, auditable valuation.
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How to value musical works and compositions as artistic-related intangible assets. Covers the rise of music catalogue transactions, streaming royalty economics, valuation multiples, and the income approach.
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