Harvard Corporate Governance

JULY 9, 2024

Human capital, for example, is an intangible asset omitted from balance sheets, and is commonly categorized under the S in ESG.

Intangible Assets 208

Intangible Assets Book Value Price to Book Marketability 208

Equidam

JANUARY 9, 2024

When analyzing the value of startups, the interplay of tangible and intangible assets becomes an important focus, especially from the standpoint of understanding the financial future of a business. In this article, we explore how these assets are not balance sheet items, but instead key indicators of potential and growth trajectory.

Intangible Assets 69

Intangible Assets Marketability Finance Equity 69

IVSC

SEPTEMBER 29, 2022

As many current business models have evolved over decades, namely, to rely more heavily on intangible assets at the expense of tangible, the standards and the economics have become misaligned.

Intangible Assets 259

Intangible Assets Business Valuation 259

RNC

DECEMBER 30, 2024

Accurate asset valuation is critical for making sensible financial decisions, whether you’re managing your personal finances or directing your business to success. These errors, which range from overvaluing intangible assets to adopting incorrect valuation procedures, can have far-reaching effects.

Intangible Assets 52

Intangible Assets Marketability Finance Mergers & Acquisitions 52

RNC

JUNE 14, 2023

However, while tangible assets such as property and equipment are relatively straightforward to evaluate, intangible assets present a unique set of challenges. Intangible asset valuation has emerged as a vital aspect of business valuation, requiring careful consideration and expertise.

Intangible Assets 52

Intangible Assets Business Valuation Technology Marketability 52

IVSC

FEBRUARY 29, 2024

IVSC has published a new Perspectives Paper on the topic of Data and Valuation , as part of our ongoing series on Intangible Assets. This paper addresses the complex nature of data valuation, emphasising its critical role as an intangible asset within the modern economy.

Intangible Assets 147

Intangible Assets 147

RNC

DECEMBER 20, 2023

Introduction: In today’s dynamic business world, intangible assets are becoming more and more important to an organization’s success. Comprehending the worth of these intangible assets has grown in significance as companies strive to stay innovative and competitive.

Intangible Assets 52

Intangible Assets Technology Compliance Banking 52

Exit Strategy

DECEMBER 2, 2024

Goodwill is the value of a business that exceeds its tangible assets. It arises when a company is sold for more than the worth of its physical […] The post Goodwill hunting: How to build and finance this intangible asset appeared first on Exit Strategies Group, Inc.

Intangible Assets 52

Intangible Assets Finance Business Valuation 52

Exit Strategy

DECEMBER 2, 2024

Goodwill is the value of a business that exceeds its tangible assets. It arises when a company is sold for more than the worth of its physical […] The post Goodwill hunting: How to build and finance this intangible asset appeared first on Exit Strategies Group, Inc.

Intangible Assets 52

Intangible Assets Finance Business Valuation 52

Peak Business Valuation

DECEMBER 4, 2024

Intangible Assets A business valuation typically accounts for a business’s assets as part of the overall valuation. Some of the most valuable assets a business has are intangible assets, such as brand recognition or goodwill. Litigation can have adverse effects on a business’s intangible assets.

Business Valuation 52

Business Valuation Intangible Assets Appraisal Fair Market Value 52

IVSC

JUNE 28, 2023

The current wave of innovation is one of the factors behind the rise of intangible assets, which now account for a larger proportion of corporate assets than tangible ones. This transformation towards more intangible assets has had profound effects on the valuation of assets and businesses.

Technology 147

Technology Intangible Assets Firm Value Business Valuation 147

Equilest

AUGUST 17, 2022

How do Intangible Assets, Patent, and Brand Name Affect the Value of a Company? What are Intangible assets? An intangible asset is an identifiable non-monetary asset without physical substance. Such an asset is identifiable when it is separable or arises from contractual or other legal rights.

Intangible Assets 52

Intangible Assets Business Valuation Firm Value Marketability 52

Harvard Corporate Governance

JULY 11, 2022

Disclosure of known trends or uncertainties, including impairment of tangible and intangible assets, contract modifications, and recoverability and collectability issues. The extent and nature of the board of directors’ role in overseeing risks related to the war. Changes in the risk of potential cyberattacks.

Intangible Assets 208

Intangible Assets Corporate Finance Finance Marketability 208

IVSC

JANUARY 24, 2024

In many instances it may be required to follow more than one Asset Standards. For example, when valuing a business with intangible assets it will be necessary for the valuer to follow the requirements of the IVS General Standards and the requirements contained within IVS 200 Businesses and Business Interests and IVS 210 Intangible Assets.

Intangible Assets 279

Intangible Assets Compliance Marketability Banking 279

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.

Intangible Assets 130

Intangible Assets Beta Alpha Unlevered Beta 130

Harvard Corporate Governance

MARCH 13, 2024

This research underscores how culture, often overshadowed by easier-to-calculate financial metrics, is a critical, intangible asset that influences employee motivation, retention, and ethical behavior. (more…)

Intangible Assets 207

Intangible Assets Corporate Finance Finance Firm Value 207

IVSC

APRIL 12, 2024

The dialogue included specialised topics such as the valuation of digital and intangible assets, reflecting the industry’s adaptation to contemporary economic challenges.

Intangible Assets 130

Intangible Assets Banking Appraisal Finance 130

IVSC

MARCH 23, 2023

Today, around half our work involves valuing intangible assets and intellectual property for both financial reporting and transaction-related purposes. Initially, engagements were heavily weighted towards valuing businesses and shares.

Intangible Assets 48

Intangible Assets Start-ups Marketability Business Valuation 48

IVSC

FEBRUARY 19, 2024

This gathering marks the first assembly of the Standards Review Board, the Business Valuation and Intangible Assets Board, the Financial Instruments Board, and the Tangible Assets Board since the release of the latest International Valuation Standards (IVS).

Intangible Assets 130

Intangible Assets Business Valuation 130

Viking Mergers

JUNE 6, 2022

In EBITDA, Amortization refers to expensing intangible assets. Intangible assets are non-physical assets; examples include goodwill, copyrights, patents, trade names, customer lists, contracts, and franchise agreements. Depreciation is a non-cash expense that restores the cost of a fixed asset.

EBITDA 130

EBITDA Intangible Assets Business Valuation 130

RNC

FEBRUARY 19, 2025

Understanding Goodwill Valuation in Business Goodwill is a critical intangible asset that represents the reputation, brand strength, customer relationships, and competitive advantage of a business. Misclassification leads to financial reporting errors and incorrect asset valuations.

Intangible Assets 52

Intangible Assets Business Valuation Compliance Marketability 52

Peak Business Valuation

DECEMBER 21, 2024

Tax authorities require businesses to report the value of assets and liabilities for tax compliance. This impacts depreciation schedules, amortization of intangible assets, and overall tax liability. For example, tangible assets often qualify for accelerated depreciation which can lead to significant tax savings.

Business Valuation 52

Business Valuation Intangible Assets Fair Market Value Appraisal 52

Harvard Corporate Governance

NOVEMBER 28, 2022

With this capital, they can invest more in organizational intangible assets with less expropriation risk than if they were public. Our key findings are that unicorns differ from other VC-funded firms in that they rely more on organizational capital as well as network effects and the internet. We create a new unicorn database.

Intangible Assets 236

Intangible Assets Finance Marketability 236

IVSC

JUNE 14, 2023

Nabeel’s primary focus has been on valuation of alternative asset classes, including direct & co-investment and funds based Private Equity, Venture, Real Estate and Infrastructure assets, ensuring all private investment valuations are recorded in accordance with IFRS and U.S.

Intangible Assets 130

Intangible Assets Corporate Finance Finance Equity 130

Peak Business Valuation

OCTOBER 29, 2024

Intangible Assets Not Properly Valued Finally, although tangible assets like equipment and real estate are easy to value, intangible assets such as brand reputation, intellectual property, and customer relationships are more complex. If these assets are not properly valued, you may receive a low valuation.

Business Valuation 52

Business Valuation Intangible Assets Appraisal Marketability 52

Mckinsey and Company

JANUARY 12, 2022

Intangible capital is in some ways about what makes us human. “William Blake talked about the dark Satanic mills, these inhuman pieces of tangible capital. It’s about ideas, and it’s about relationships. It’s about expressiveness. Some people may ask whether we should we be making that the basis of the economy.

Intangible Assets 81

Intangible Assets Marketability 81

Harvard Corporate Governance

OCTOBER 17, 2024

Our findings suggest that affected firms adopt a long-term strategic orientation, demonstrated by increased investments in research and development, organizational capital, and intangible assets, as well as improvements in corporate environmental performance and culture.

Intangible Assets 120

Intangible Assets Finance 120

IVSC

SEPTEMBER 12, 2024

Building on the success of our previous webinars on ESG and Intangible Assets, we are thrilled to present the latest edition: ValuAsia Connect – Financial Instruments. Nicolas was previously the Managing Director at a consultancy specialized in advising, valuing, and transacting in intangible assets.

Intangible Assets 130

Intangible Assets Corporate Finance Treasury Business Valuation 130

IVSC

JANUARY 27, 2025

Global Insights on ESG Integration in Valuation The International Valuation Standards Council (IVSC) is pleased to present the Perspectives Paper: The Integration of ESG in Valuation Practices IVSC Global Survey 2024.

Marketability 262

Marketability Intangible Assets Business Valuation 262

ThomsonReuters

DECEMBER 7, 2023

Amortization expense vs. depreciation expense Benefits of amortization and depreciation Managing tangible and intangible assets Business clients need a lot of assets to run their company and they turn to you for help in ensuring tax compliance and to mitigate their tax liabilities when acquiring property.

Intangible Assets 98

Intangible Assets Book Value Start-ups Compliance 98

Peak Business Valuation

JANUARY 2, 2025

A PPA valuation is a financial analysis that determines the value of a businesss individual assets. This includes an assessment of both tangible and intangible assets. Peak commonly uses these projections to calculate the fair market value of intangible assets. What is a PPA Valuation?

Business Valuation 52

Business Valuation Intangible Assets Fair Market Value Appraisal 52

BVR

MARCH 28, 2022

BVR’s recently released third edition of Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations seeks to provide context to this dizzying array of factors with a look at the different approaches for valuing intangible assets—as well as empirical data from actual valuations.

Intangible Assets 100

Intangible Assets 100

Viking Mergers

JUNE 1, 2023

Tangible assets, such as inventory and equipment, can be appraised through conventional means, akin to valuing physical properties like vehicles or real estate, relying on solid comparative analysis. Evaluating the worth of these intangible assets can prove complex.

Fair Market Value 130

Fair Market Value Appraisal Intangible Assets Marketability 130

IVSC

FEBRUARY 21, 2024

Nicolas was previously the Managing Director at a consultancy specialized in advising, valuing, and transacting in intangible assets. He has three decades of experience in capital markets, corporate finance, and valuations.

Business Valuation 246

Business Valuation Corporate Finance Intangible Assets Appraisal 246

Peak Business Valuation

NOVEMBER 12, 2024

Highlight Intangible Assets : Many businesses have valuable intangible assets such as brand reputation, customer loyalty, and intellectual property. These assets may not be fully reflected in the valuation.

Business Valuation 52

Business Valuation Intangible Assets Appraisal Start-ups 52

IVSC

JULY 4, 2022

This signifies Asia’s growing role in raising the standards of valuation; and Singapore’s growth as a Business Valuation (BV), Intangible Assets (IA) Valuation, and Real Estate (RE) Valuation hub. The Intellectual Property Office of Singapore (IPOS) helps businesses use intellectual property (IP) and intangible assets (IA) to grow.

Intangible Assets 130

Intangible Assets Finance Banking Business Valuation 130

Musings on Markets

OCTOBER 6, 2023

The Value of Intangible Assets Accounting has historically done a poor job dealing with intangible assets, and as the economy has transitioned away from a manufacturing-dominated twentieth century to the technology and services focused economy of the twenty first century, that failure has become more apparent.

Intangible Assets 125

Intangible Assets Book Value Equity Start-ups 125