Expert thinking on productivity, intangible asset valuation, growth strategy, and building more valuable businesses.
The UK invests more in intangible capital than in physical capital, yet national accounts still undercount it. This data-driven analysis covers UK intangible investment trends, NESTA research, sector patterns, and what they mean for business strategy. Data visualisation of UK intangible capital investment trends showing the crossover point where intangible investment exceeded tangible investment
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Intangible capital and intellectual capital are often used interchangeably, but they come from different disciplines, measure different things, and serve different purposes. This comparison explains the distinctions that matter. Conceptual comparison of intangible capital and intellectual capital frameworks with two distinct but overlapping visual structures
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A comprehensive guide to using intellectual property as loan collateral. Covers IP holdco structures, patent-backed lending, valuation requirements, and practical steps for founders and PE firms seeking capital-efficient growth financing. Abstract visualization of intellectual property assets connected to financial lending structures with warm accent colours
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A practical guide to patent valuation covering Relief-from-Royalty, income approach, and cost methods. Includes licensing rate benchmarks by industry, patent strength assessment, and real-world application guidance for IP owners.
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A comprehensive step-by-step guide to purchase price allocation (PPA) under IFRS 3. Covers asset identification, fair value measurement, goodwill calculation, tax implications, and a complete worked example with all five intangible asset classes.
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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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