Expert thinking on productivity, intangible asset valuation, growth strategy, and building more valuable businesses.
The 10 most common errors in intangible asset valuations, drawn from real-world purchase price allocations. Covers technical mistakes, conceptual errors, and process failures that undermine valuation quality and invite audit challenges.
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Real estate is the archetypal tangible asset — bricks, mortar, land. Yet an increasing proportion of real estate value is intangible: tenant relationships that guarantee income, brand positioning that commands rental premiums, management systems that optimise returns, and data assets that inform investment decisions.
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How to value franchise agreements as marketing-related intangible assets under IFRS 3. Covers the distinction between franchisor and franchisee perspectives, valuation methods, and accounting treatment.
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The practical challenges of valuing intangible assets in cross-border transactions. Covers jurisdictional differences in recognition, transfer pricing complications, currency considerations, and strategies for managing multi-country purchase price allocations.
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Manufacturing is often perceived as a tangible asset business — factories, machines, inventory. But the highest-margin manufacturers derive their competitive advantage from intangible assets: proprietary processes, trade secrets, customer specifications, and the accumulated engineering knowledge that no machine can replicate.
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The gap between what a company is worth and what it can prove it is worth is one of the most expensive problems in private markets. Opagio's valuation justification capability turns intangible asset data into an evidence-based narrative that bridges this gap.
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When do advertising campaigns create recognisable intangible assets under IFRS 3? This guide covers the recognition criteria, valuation approaches, and the distinction between expensed marketing and capitalised campaign assets.
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Professional services firms are the most human-capital-intensive businesses in the economy. Their intangible assets — client relationships, assembled workforce, methodologies, and brand reputation — walk out the door every evening. Understanding how to measure and protect these uniquely fragile assets is critical for valuation and exit planning.
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How to value favourable contracts and order backlog as intangible assets in purchase price allocations. Covers the income approach for both asset types, the distinction between contractual and off-market benefits, and coordination with customer relationship valuations.
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The energy transition is creating a new class of intangible-intensive businesses — battery technology developers, hydrogen innovators, grid management software companies, carbon capture pioneers. Their patent portfolios, proprietary process know-how, and environmental credit assets represent collateral value that the project finance market has yet to recognise.
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How to value non-competition agreements using the With-and-Without method under IFRS 3. Covers recognition criteria, key assumptions, enforceability considerations, and worked valuation examples.
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How founders and CFOs can use intangible asset data to justify stronger valuations and negotiate from evidence, not hope.
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