Insights on growth and intangible assets

Expert thinking on productivity, intangible asset valuation, growth strategy, and building more valuable businesses.

Startup Board Reporting: Intangible Asset KPIs That Matter
board reporting 2026-03-30 · Ivan Gowan

Startup Board Reporting: Intangible Asset KPIs That Matter

Most board packs report revenue, burn rate, and runway. They ignore the intangible assets that generate 90% of the company's value. Adding intangible asset KPIs to board reporting transforms the quality of strategic decisions and the depth of investor engagement.

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Beyond the Balance Sheet: Intangible Asset-Backed Lending for Healthcare and MedTech
healthcare financing 2026-03-29 · Tony Hillier

Beyond the Balance Sheet: Intangible Asset-Backed Lending for Healthcare and MedTech

Healthcare and MedTech companies invest billions in clinical evidence, regulatory approvals, and proprietary health data — assets that represent formidable barriers to competition and durable sources of revenue. Yet these assets remain largely invisible to the lending market. Here is how structured intangible collateral can transform healthcare financing.

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Revenue-Based Financing vs Equity: The Intangible Asset Perspective
revenue-based financing 2026-03-29 · Ivan Gowan

Revenue-Based Financing vs Equity: The Intangible Asset Perspective

Revenue-based financing offers startups non-dilutive capital tied to revenue performance. Equity financing offers larger sums but permanent dilution. The right choice depends on which intangible assets you are building — and whether those assets benefit more from capital preservation or capital scale.

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Valuing In-Process R&D: IFRS 3 and ASC 805 Requirements
in-process R&D 2026-03-29 · Tony Hillier

Valuing In-Process R&D: IFRS 3 and ASC 805 Requirements

How to value in-process research and development (IPR&D) in purchase price allocations under IFRS 3 and ASC 805. Covers probability-adjusted cash flow modelling, completion risk assessment, and the critical accounting differences between standards.

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Assembled Workforce Valuation: Cost Approach Deep-Dive
assembled workforce 2026-03-28 · Ivan Gowan

Assembled Workforce Valuation: Cost Approach Deep-Dive

How to value an assembled workforce using the cost approach. Covers replacement cost components, the role of assembled workforce in MPEEM contributory charges, and why this asset is not separately recognised under IFRS 3 despite being essential to every PPA.

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Startup IP Strategy: Building Value from Day One
intellectual property 2026-03-28 · Ivan Gowan

Startup IP Strategy: Building Value from Day One

Every startup generates intellectual property from its earliest days. The question is whether that IP is identified, protected, and valued as the strategic asset it is — or whether it leaks away through poor contracts, inadequate protection, and a failure to recognise what has been created.

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Contributory Asset Charges Explained
contributory asset charges 2026-03-27 · Tony Hillier

Contributory Asset Charges Explained

A comprehensive explanation of contributory asset charges (CACs) in the Multi-Period Excess Earnings Method. Covers the economic rationale, calculation methods for each asset type, and common errors that distort intangible asset valuations.

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Employee Stock Options and Intangible Asset Value
employee stock options 2026-03-27 · Ivan Gowan

Employee Stock Options and Intangible Asset Value

Stock options are the primary tool startups use to attract and retain talent. But the value of those options depends on the intangible assets the company is building. When you understand this connection, you design option schemes that align incentives with the real drivers of company value.

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Algorithmic Collateral: Intangible Asset-Backed Lending for FinTech Companies
fintech financing 2026-03-26 · Tony Hillier

Algorithmic Collateral: Intangible Asset-Backed Lending for FinTech Companies

FinTech companies combine technology IP, proprietary data, regulatory licences, and customer networks into asset bases of extraordinary value — yet they remain among the most difficult to finance through traditional lending. The structured finance techniques that can unlock this collateral draw directly on the principles of asset-backed securities that have served traditional finance for decades.

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