Expert thinking on productivity, intangible asset valuation, growth strategy, and building more valuable businesses.
When a CFO reviews an AI investment, the dashboard shows cost savings, implementation budget, and a productivity metric. What it almost never shows is the movement of the intangible asset base — seven drivers typically move simultaneously. Most companies track one.
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Salesforce reduced its customer support team from 9,000 to 5,000. The operational story is clear. The intangible story — what happened to 18 months of learned context per departing engineer — has almost nowhere to live on a standard dashboard. It deserves its own line.
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How blockchain technology and smart contracts are classified as technology-based intangible assets under IFRS 3. Covers the distinction between blockchain infrastructure, protocol-level IP, tokens, and smart contract platforms.
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A complete guide to portfolio valuation inside the Opagio Intangible Asset Valuator — how to roll up multiple individual asset valuations into a single, defensible portfolio view ready for boards, investors, lenders, and acquirers.
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How to identify and value Internet of Things (IoT) technology as an emerging category of technology-based intangible asset under IFRS 3. Covers the unique IoT asset stack, data valuation, and platform economics.
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Sophisticated investors run a Fair Value model on you for years after the round closes — and the offer at term sheet reflects that model, not the pitch deck. Founders who build the evidence base before the room walk in defending a number, not optimising one. The 2025 IPEV Valuation Guidelines tightened the bar; the founders who notice will price their rounds at the top of the range.
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How to value process designs and engineering drawings as technology-based intangible assets under IFRS 3. Covers the cost approach, technical documentation valuation, and the distinction between design IP and manufacturing know-how.
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How in-process research and development (IPR&D) is treated as a technology-based intangible asset under IFRS 3. Covers recognition at fair value, probability-weighted scenarios, and the distinction from completed technology.
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A comprehensive guide to identifying, protecting, and valuing trade secrets as technology-based intangible assets under IFRS 3. Covers legal protection frameworks, the relationship between secrecy and value, and practical valuation approaches.
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How to value proprietary algorithms and AI/ML models as technology-based intangible assets under IFRS 3. Covers the distinction between the algorithm, the model, and the training data, with practical valuation guidance for AI-first acquisitions.
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How to value databases and data collections as technology-based intangible assets under IFRS 3. Covers the cost, income, and market approaches to data valuation, with practical guidance on data quality assessment.
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Every technology wave builds its own measurement discipline. Manufacturing gave us cost accounting. Programmatic marketing gave us attribution. Subscription software gave us ARR. AI is in the gap now — and 90% of firms report zero measurable productivity impact from their AI spending. Here's what the missing measurement layer needs to do.
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