Academy

Intangible Asset Masterclass

A comprehensive 10-lesson programme covering intangible asset types, valuation methods, accounting standards, and strategic management. For investors, CFOs, and business leaders who need to understand the assets that drive modern enterprise value.

📚 10 lessons ⏱ 10-12 hours 🎯 intermediate

What you will learn

  • Define intangible assets and apply IAS 38 identifiability criteria to classify them
  • Map assets across both the CHS 6-category framework and the IFRS 3 5-class taxonomy
  • Evaluate intellectual property portfolios including patents, trademarks, copyrights, and trade secrets
  • Assess human capital and organisational capital including key person dependencies and process value
  • Measure customer relationship value, brand equity, and contractual intangible assets
  • Analyse data assets and proprietary technology as sources of competitive advantage
  • Apply Relief from Royalty, Multi-Period Excess Earnings, and With-and-Without valuation methods
  • Navigate IFRS 3, IAS 38, and ASC 805 recognition, measurement, and impairment requirements
  • Conduct intangible asset due diligence for M&A transactions including PPA allocation
  • Build a comprehensive intangible asset strategy with measurement dashboards and monitoring frameworks

Course lessons

  1. 1
  2. 2
  3. 3
  4. 4
  5. 5
  6. 6
  7. 7
  8. 8
  9. 9
  10. 10
Start Lesson 1 →

Apply what you learn

Use the Opagio Valuator to put the techniques from this course into practice for your own business.

Try the Valuator — free