Expert thinking on productivity, intangible asset valuation, growth strategy, and building more valuable businesses.
Salesforce reduced its customer support team from 9,000 to 5,000. The operational story is clear. The intangible story — what happened to 18 months of learned context per departing engineer — has almost nowhere to live on a standard dashboard. It deserves its own line.
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How blockchain technology and smart contracts are classified as technology-based intangible assets under IFRS 3. Covers the distinction between blockchain infrastructure, protocol-level IP, tokens, and smart contract platforms.
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A complete guide to portfolio valuation inside the Opagio Intangible Asset Valuator — how to roll up multiple individual asset valuations into a single, defensible portfolio view ready for boards, investors, lenders, and acquirers.
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How to identify and value Internet of Things (IoT) technology as an emerging category of technology-based intangible asset under IFRS 3. Covers the unique IoT asset stack, data valuation, and platform economics.
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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 tightened the bar; the founders who notice will price their rounds at the top of the range.
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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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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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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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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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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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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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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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