Expert thinking on productivity, intangible asset valuation, growth strategy, and building more valuable businesses.
How water rights and air rights are classified and valued as contract-based intangible assets under IFRS 3. Covers the growing importance of water rights, development air rights in property, and environmental permit trading.
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How to value servicing contracts as contract-based intangible assets in financial services acquisitions. Covers mortgage servicing rights, fund administration contracts, insurance servicing, and the income approach.
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An eight-minute structured view of where you actually sit in the round cycle — and which of five founder states the evidence routes you to. Free.
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How operating permits and licences are classified and valued as contract-based intangible assets under IFRS 3. Covers regulatory scarcity value, valuation approaches, and the distinction between transferable and non-transferable permits.
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How mineral rights are classified and valued as contract-based intangible assets under IFRS 3. Covers the distinction from tangible reserves, valuation using the income approach, and the interaction with IFRS 6.
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Block cut 40% of its workforce and tied it directly to AI. The market cheered. But a workforce transformation at this scale moves at least five intangible value drivers simultaneously — most companies measure two. Here's what that gap actually costs.
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When do employment contracts create recognisable intangible assets under IFRS 3? This guide covers the distinction between assembled workforce and favourable employment contracts, key person valuation, and the accounting treatment.
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How to value broadcasting rights as contract-based intangible assets under IFRS 3. Covers sports broadcasting rights, content distribution agreements, spectrum licences, and the income approach for media rights valuation.
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When do lease agreements create intangible value in a business combination? This guide covers favourable lease terms under IFRS 3, the interaction with IFRS 16, and the valuation of below-market leases in purchase price allocations.
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Lessons from asset-backed securities and structured finance show how intangible assets can be standardised, valued, and financed at scale.
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How to value licensing agreements as contract-based intangible assets using the Relief-from-Royalty method. Covers in-licences vs out-licences, favourable terms analysis, and practical PPA considerations.
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How to value video and audiovisual content as artistic-related intangible assets in the streaming era. Covers user-generated content platforms, educational video libraries, corporate video assets, and the distinction from traditional motion pictures.
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