Expert thinking on productivity, intangible asset valuation, growth strategy, and building more valuable businesses.
A step-by-step guide to purchase price allocation (PPA): a worked example that reconciles from consideration to goodwill, the PPA journal entries, deferred tax on the step-ups, and how IFRS 3, ASC 805 and FRS 102 change the answer.
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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
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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.
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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
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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
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Media and entertainment companies have been pledging copyrights as loan collateral since the early days of Hollywood studio finance. But the explosion of streaming, the globalisation of content markets, and the growing value of franchise IP have created a far richer intangible asset landscape than traditional film-slate financing exploits.
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How M&A transactions actually close — cap table waterfalls, locked box vs completion accounts, BADR tax relief, escrow mechanics, and planning for life after exit.
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From startup to scale-up — operating leverage, R&D capitalisation under IAS 38, management reporting, SOC 2 and ISO 27001 compliance, and EMI share option schemes.
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The 12–18 months before exit define how much value you capture — data room preparation, normalised EBITDA, quality of earnings reports, earn-outs, and intangible asset documentation.
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The make-or-break stage for startups — measuring product-market fit, tracking MRR and ARR, understanding churn and NRR, SEIS/EIS setup, and equity incentive schemes.
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VCs want proof your growth engine works — LTV, CAC, unit economics, the Rule of 40, burn rate and runway calculations, and how board composition changes at Series A.
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Revenue expansion, enterprise sales, and complex term sheets — NRR, GRR, liquidation preferences, anti-dilution protection, and the SaaS metrics that unlock Series B funding.
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