Insights on growth and intangible assets

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

Loyalty Programmes: Intangible Asset or Liability?
intangible assets 2026-04-12 · Tony Hillier

Loyalty Programmes: Intangible Asset or Liability?

Are loyalty programmes intangible assets or liabilities? This guide explores the dual nature of loyalty programmes under IFRS 3 and IFRS 15, covering the asset value of the programme design and the liability from unredeemed points.

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Energy Sector Intangible Assets: Licences, Technology, and ESG
energy intangible assets 2026-04-11 · Mark Hillier

Energy Sector Intangible Assets: Licences, Technology, and ESG

The energy sector is undergoing a fundamental transformation — from physical asset dominance to intangible asset leadership. Exploration licences, proprietary technology, ESG credentials, and the intellectual capital driving the energy transition are creating new categories of intangible value that traditional energy valuations do not capture.

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Media & Entertainment Intangible Assets: Content Libraries and Franchises
media intangible assets 2026-04-10 · Mark Hillier

Media & Entertainment Intangible Assets: Content Libraries and Franchises

Media and entertainment companies are pure intangible asset businesses. Content libraries, franchise IP, talent relationships, and distribution rights represent the entirety of their value. Understanding how these assets are valued — and how they appreciate or depreciate — is essential for anyone investing in or managing media companies.

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Spectrum, Software, and Subscribers: Intangible Asset-Backed Lending for Telecoms and Digital Infrastructure
telecoms financing 2026-04-09 · Tony Hillier

Spectrum, Software, and Subscribers: Intangible Asset-Backed Lending for Telecoms and Digital Infrastructure

Telecommunications and digital infrastructure companies combine spectrum licences, network management software, subscriber relationships, and technology patents into asset bases worth billions. Traditional project finance captures the physical infrastructure. The intangible assets that make that infrastructure commercially viable deserve equal attention as collateral.

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Customer Contracts and Relationships: MPEEM Valuation Guide
intangible assets 2026-04-09 · Tony Hillier

Customer Contracts and Relationships: MPEEM Valuation Guide

A comprehensive guide to valuing customer contracts and relationships using the Multi-Period Excess Earnings Method (MPEEM). Covers the distinction between contractual and non-contractual relationships, attrition analysis, and contributory asset charges.

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Healthcare Intangible Assets: Regulatory Approvals and Data
healthcare intangible assets 2026-04-09 · Ivan Gowan

Healthcare Intangible Assets: Regulatory Approvals and Data

Healthcare companies operate at the intersection of technology, regulation, and data — three domains that generate some of the most valuable and defensible intangible assets in any sector. Regulatory approvals that take years to obtain, patient data that cannot be replicated, and clinical technologies protected by patents create competitive moats of extraordinary depth.

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