IVSC

AUGUST 26, 2024

Key Takeaways from the Series Since the launch of the first paper in September 2021, this series has been instrumental in addressing the growing importance of intangible assets, such as human capital, brand value, technology, data, and customer relationships.

Intangible Assets 278

Intangible Assets Technology Business Valuation 278

IVSC

AUGUST 7, 2024

In his thought-provoking article, “ Bridging the Gap: Rethinking Financial Reporting for the Intangible Asset Revolution “, Professor Srivastava discusses the evolving landscape of valuation in the knowledge economy.

Intangible Assets 130

Intangible Assets Business Valuation Marketability Technology 130

IVSC

MAY 31, 2022

Human Capital is the foundation from which all intangible assets are created, yet our understanding of Human Capital value creation and rigor around value measurement is less evolved than other intangible assets. The phrase “ our people are our most valuable asset ” is ubiquitous within corporate communications.

Intangible Assets 264

Intangible Assets Enterprise Value 264

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. Download the paper. In this paper, Part 3 of our series, we take a deeper dive into brands and reputation value creation.

Intangible Assets 259

Intangible Assets Business Valuation 259

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. Download your copy by clicking on the link below.

Intangible Assets 147

Intangible Assets 147

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

IVSC

JUNE 12, 2024

This Perspectives Paper is intended to support the valuation community by offering insights and practical guidance on navigating the complexities of asset inspections, thereby ensuring the reliability and accuracy of valuations.

Technology 246

Technology Intangible Assets Business Valuation 246

IVSC

JANUARY 24, 2024

Regularly updated by the IVSC’s standards boards, the latest edition of IVS, published on 31 January 2024, is now available for download through IVS Online. In many instances it may be required to follow more than one Asset Standards. ESG factors Expanded consideration of ESG factors in valuations, including a dedicated appendix.

Intangible Assets 279

Intangible Assets Compliance Marketability Banking 279

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. Download Press Kit The post CAS-IVSC International Valuation Conference 2024 appeared first on International Valuation Standards Council.

Intangible Assets 130

Intangible Assets Banking Appraisal Finance 130

Value Scope

JULY 21, 2020

Click to Download: ESG Valuation Considerations – Top Down or Bottom Up? 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 130

Intangible Assets Beta Alpha Unlevered Beta 130

IVSC

AUGUST 28, 2024

2 Guest-of-Honour, Ms Indranee Rajah, Minister in the Prime Minister’s Office, and Second Minister for Finance and National Development, announced today that IVAS would be seeking public feedback on the proposed guidelines for the valuation of Intangible Assets (IA) in the first half of 2025.

Business Valuation 130

Business Valuation Intangible Assets Appraisal Finance 130

IVSC

SEPTEMBER 23, 2024

Click the link below to download and read the full Perspectives Paper: Download the paper The post IVSC Perspectives Paper – ESG and Real Asset Valuation appeared first on International Valuation Standards Council. We invite you to read the full paper and share your feedback with the IVSC.

Marketability 130

Marketability Intangible Assets Business Valuation 130

IVSC

MARCH 28, 2024

Download The post IVS Accepted by the Australian Taxation Office (ATO) appeared first on International Valuation Standards Council. Declaration of independence and any conflicts of interest, including any relationship the valuer has with the client, in sufficient detail for us to assess the valuer's independence.

Intangible Assets 130

Intangible Assets Start-ups Business Valuation Marketability 130

IVSC

JUNE 6, 2024

This Perspectives Paper is intended to support the valuation community by offering insights and practical guidance on navigating the complexities of asset inspections, thereby ensuring the reliability and accuracy of valuations.

Technology 130

Technology Intangible Assets 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 128

Intangible Assets Book Value Equity Start-ups 128

IVSC

JUNE 12, 2023

Download Carla's slides Srividya Gopal Managing Director and Southeast Asia Valuation Leader, Kroll Srividya is Managing Director & Southeast Asia Leader, Valuation Advisory Services at Kroll. She is a member of the Intangible Asset Disclosure Industry Working Group set up by Singapore Government agencies.

Risk-free Rate 130

Risk-free Rate Intangible Assets Appraisal Business Valuation 130

IVSC

OCTOBER 31, 2023

Attendees also had the opportunity to engage in an open dialogue with the panellists and other participants, where they contemplated the necessity, benefits, and challenges of establishing a globally recognised valuation profession.

Intangible Assets 130

Intangible Assets Appraisal Business Valuation Banking 130

Andrew Stolz

JANUARY 19, 2022

Download the full report as a PDF. Its M&A activities are reflected in its asset base. As of 2020, around 42% of its total assets consist of goodwill (31%) and intangible assets (11%). The global average of Industrials companies is goodwill (8%) and intangible assets (6%).

Intangible Assets 52

Intangible Assets EBIT Market Risk Technology 52

Equidam

FEBRUARY 15, 2023

Get started with our financial projections template download here More data means better decisions Understanding the application of financial projections is just one aspect to the complex problem of valuing early stage companies, but it illustrates an important principle: it’s not always a calculation with a dollar output.

Intangible Assets 80

Intangible Assets Start-ups Marketability EBITDA 80

Value Scope

APRIL 9, 2021

Click to Download: Transcending Fair Market Value Transcending Fair Market Value “Beauty is in the eyes of the beholder.” 1] But the concept of value is complex. The monetary value is just what it says, pure cash value without regard to any psychic benefits.

Fair Market Value 130

Fair Market Value Marketability Finance Intangible Assets 130

Value Scope

APRIL 9, 2021

Click to Download: Transcending Fair Market Value. The liquation value is simply the FMV without the intangible assets of the business unless certain intangibles such as patents can be separately sold/licensed and utilized by another firm. Transcending Fair Market Value. Beauty is in the eyes of the beholder.”.

Fair Market Value 130

Fair Market Value Marketability Finance Intangible Assets 130

Reynolds Holding

DECEMBER 4, 2024

Younger firms, especially those heavily invested in innovation-driven activities such as research and development or intangible assets, often find classified boards appealing because they provide stability and protection against short-term disruptions. The classified board dataset and accompanying code can be downloaded here.

Intangible Assets 45

Intangible Assets Marketability Finance 45

Value Scope

SEPTEMBER 24, 2020

Click to Download: ESG A Valuation Framework. Will ESG assets be recorded on balance sheets one day soon, just as intangible assets such as goodwill and intellectual property are recorded today? BlackRock, mentioned above, publishes a SASB disclosure document, easily downloaded from its website.

Intangible Assets 130

Intangible Assets Alpha Beta Marketability 130

IVSC

JANUARY 27, 2025

Download the report to explore how ESG is shaping valuation practices worldwide and join the conversation about its implications for the profession. Click the link below to download and read the full Perspectives Paper: Download the paper The post IVSC ESG Survey 2024 appeared first on International Valuation Standards Council.

Marketability 130

Marketability Intangible Assets Business Valuation 130

ThomsonReuters

JUNE 2, 2025

Common examples of CAMs include: Revenue recognition for complex contracts Valuation of goodwill or intangible assets Accounting for income taxes or uncertain tax positions Fair value measurement of financial instruments Complex legal contingencies or litigation reserves What is the value of CAMs to investors?

Intangible Assets 76

Intangible Assets Specific Risk Compliance 76