Expert thinking on productivity, intangible asset valuation, growth strategy, and building more valuable businesses.
AI investments create complex financial reporting challenges across recognition, measurement, disclosure, and impairment. This practical guide helps CFOs navigate the accounting treatment of AI spending, from capitalisation decisions to board-level disclosure.
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The choice between open-source and proprietary AI has profound implications for intangible asset value, competitive defensibility, and company valuation. This article examines how each approach creates — or fails to create — durable intangible assets.
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AI investments carry risks that traditional investment frameworks do not capture: model degradation, data dependency, regulatory exposure, and concentration risk. This article provides a quantitative framework for assessing AI-specific downside in investment decisions.
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Brand valuation turns a brand's market strength into a defensible number. This guide separates brand equity from brand value, works a relief from royalty example through to the pound, compares the other methods against IVS 210 and ISO 10668, and explains when a brand is recognised in the accounts.
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IAS 38 excludes the majority of intangible capital from the balance sheet. This CFO guide explains what the standards require, where the gaps are, and how voluntary disclosure frameworks can close the information asymmetry that suppresses valuation. Financial reporting framework showing the gap between recognised intangible assets under IAS 38 and the full intangible capital base of a modern company
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The Corrado-Hulten-Sichel (CHS) framework is the standard taxonomy for classifying intangible investment. This deep dive explains its three classes and the asset types within them, how they are measured, and why the framework changed how economists think about growth. Structured diagram of the CHS framework showing three classes and six practical categories of intangible investment with interconnected nodes
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A comprehensive guide to measuring intangible capital — the investments in R&D, software, brand, training, and organizational design that drive over 90% of enterprise value in modern economies but remain invisible on most balance sheets. Abstract visualisation of intangible capital measurement frameworks with interconnected nodes representing R&D, brand, and organizational capital
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A practical guide to valuing customer relationships as intangible assets using the MPEEM method. Covers churn analysis, contributory asset charges, attrition modelling, and the distinction between contractual and non-contractual relationships.
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How companies can use proprietary data assets as collateral for financing. Covers data valuation methods, governance requirements, emerging lending structures, and the regulatory landscape shaping data-backed finance. Abstract visualization of data streams flowing into financial structures with network nodes and warm accent colours
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Market size, emerging instruments, and predictions for the future of intangible finance. Covers tokenisation, AI-powered valuation, data-backed lending, and the institutional adoption curve for intangible asset markets. Abstract futuristic visualization of converging financial and technology trends with intangible asset networks
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How to navigate goodwill impairment testing and turn write-downs into tax planning opportunities. Covers IFRS and US GAAP frameworks, tax amortisation benefit calculations, and strategies for CFOs and PE firms. Abstract conceptual illustration of financial balance sheets with impairment testing and tax planning elements
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A clear guide to the difference between goodwill and identifiable intangible assets. Covers recognition rules, impairment testing, tax implications, and why the distinction matters for investors, acquirers, and CFOs.
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