Expert thinking on productivity, intangible asset valuation, growth strategy, and building more valuable businesses.
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.
Read more →
How to value subscription-based customer relationships in SaaS acquisitions. Covers the role of net revenue retention, churn analysis, MPEEM adaptations for recurring revenue, and the interaction with technology assets.
Read more →
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.
Read more →
How to value order backlog as a customer-related intangible asset in purchase price allocations under IFRS 3. Covers recognition criteria, the income approach, and the distinction from customer relationships.
Read more →
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.
Read more →
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.
Read more →
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.
Read more →
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.
Read more →
How to value customer lists as intangible assets under IFRS 3. Covers the distinction between customer lists and customer relationships, valuation methods, useful life assessment, and recognition criteria.
Read more →
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.
Read more →
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.
Read more →
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.
Read more →Get the latest insights on intangible asset growth and productivity delivered to your inbox.
Take the free intangible asset assessment and discover where your biggest growth opportunities lie.