Excess Earnings Method Intangible Assets Weighted Average Cost of Capital 
Value Scope
JULY 21, 2020
Intangible asset valuation concepts can and should be applied to unique ESG cash flows. Will ESG assets be recorded on balance sheets one day soon, just as intangible assets such as goodwill and intellectual property are recorded today? Intangible assets lack physical substance but are not financial assets.
Value Scope
SEPTEMBER 24, 2020
Will ESG assets be recorded on balance sheets one day soon, just as intangible assets such as goodwill and intellectual property are recorded today? Alpha is an adjustment made to the Capital Asset Pricing Model (“CAPM”) as part of the calculation of the Weighted Average Cost of Capital, or “WACC.”
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