Expert thinking on productivity, intangible asset valuation, growth strategy, and building more valuable businesses.
Every IAS 38 disclosure requirement in one checklist, paragraphs 118 to 128, with a worked intangible assets note, the carrying-amount reconciliation line by line, and the FRS 102 differences.
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Ten IAS 38 worked examples with the journal entries: when development costs start to be capitalised, the entry IAS 38.71 forbids, brands and customer lists, amortisation, a useful-life change, impairment, revaluation, an exchange and a disposal.
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IAS 38 measures intangible assets at cost. Valuation enters through IFRS 3, IAS 36 and IFRS 13. When each standard asks for a value, on what basis, and which method fits each kind of asset.
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How to account for SaaS implementation spend under IAS 38: the two IFRIC agenda decisions, configuration vs customisation, when the cost is expensed, prepaid or capitalised, and how US GAAP gives a different answer on the same ledger.
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The Bank of England finds sectors holding half of UK high-growth SMEs get under 30% of SME lending, on shorter terms. What it means for IP-rich firms.
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Bank of England data shows UK SMEs in high-growth sectors borrow over about 70 months, against 108 elsewhere. What the loan maturity gap costs intangible-rich SMEs, and what evidence can change.
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A franchise fee is a licence fee for intangible assets. What franchise HQ owns, why the balance sheet misses most of it, and how to map it unit by unit.
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Most intangible asset diligence stops at an inventory. The inventory is not the deliverable. What a buyer actually needs is the line from each finding to a number in the model, a clause in the agreement, and an owner in the first hundred days.
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Most of a modern company's value sits in intangible assets, yet the tools for measuring and valuing them are scattered across spreadsheets, advisory firms, IP reviewers and software. This guide maps the categories, names the main providers, and sets out how to choose the right one for your situation.
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An IP collateral pack turns an intangible-asset audit into a credit-committee-ready bundle: ownership, valuation, evidence grading and collateral-suitability, ordered the way a lender reads.
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A practical guide to the Greenfield method — the IVS 105 technique for valuing customer relationships, distribution channels, and other going-concern intangibles by modelling the time and capital it would take to rebuild them from scratch. Learn the theory, the inputs, and how the Asset Valuator in Opagio Intangibles runs it.
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A practical guide to the Market Approach — the IVS 105 method that values trade marks, patents, and going-concern brands by triangulating from arms-length transactions in comparable assets. Learn the theory, the inputs, the adjustments, and how the Asset Valuator in Opagio Intangibles runs it.
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