Intangible Asset Articles & Expert Insights

Two rooms — a founder rehearsing a pitch on the left, an investment committee running a Fair Value model on the right. The deck wins the meeting; the model wins the offer.

Series A 2026-05-04 · Ivan Gowan

Why your Series A pitch is really a Fair Value defence in disguise

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 expanded the guidance on how funds evidence that number; the founders who notice will price their rounds at the top of the range.

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intangible assets 2026-05-03 · Tony Hillier

Process Designs and Engineering Drawings: Cost Approach Valuation

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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intangible assets 2026-05-02 · Tony Hillier

In-Process Research and Development: IFRS 3 Treatment

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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intangible assets 2026-05-01 · Ivan Gowan

Trade Secrets: Identification, Protection, and Valuation

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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intangible assets 2026-04-30 · Ivan Gowan

Proprietary Algorithms: Valuing AI and Machine Learning Models

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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intangible assets 2026-04-29 · Ivan Gowan

Databases and Data Collections: Valuation Methods

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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Abstract representation of the measurement layer the AI economy requires — driver-level view of intangible capital formation

AI investment measurement 2026-04-29 · Ivan Gowan

The Measurement Layer the AI Economy Is Missing

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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intangible assets 2026-04-28 · Ivan Gowan

Computer Software: Capitalisation and Valuation Guide

A practical guide to capitalising and valuing computer software as a technology-based intangible asset. Covers IAS 38 capitalisation criteria, IFRS 3 fair value measurement, and the RFR and cost approaches for software valuation.

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Abstract editorial illustration of a founder's fundraising narrative, with twelve intangible value drivers translated into investor-ready evidence

fundraising narrative 2026-04-28 · Ivan Gowan

Fundraising Narrative: How Founders Use Opagio to Build a Defensible Investor Story

How founders use Opagio Intangibles to convert their built-but-invisible intangible assets into a defensible fundraising narrative — moving from 'we've built something valuable' to 'here is exactly what we've built and what it is worth'.

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intangible assets 2026-04-27 · Ivan Gowan

Unpatented Technology and Know-How: Trade Secret Valuation

How to identify, protect, and value unpatented technology and know-how as technology-based intangible assets under IFRS 3. Covers the distinction from patented technology, protection mechanisms, and cost vs income valuation approaches.

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intangible assets 2026-04-26 · Ivan Gowan

Patented Technology: Comprehensive Valuation Guide

A comprehensive guide to valuing patented technology as a technology-based intangible asset under IFRS 3. Covers the RFR method, portfolio valuation approaches, patent strength assessment, and the distinction between core and defensive patents.

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