Machen McChesney

DECEMBER 16, 2022

These days, most businesses have some intangible assets. The tax treatment of these assets can be complex. What makes intangibles so complicated?

Intangible Assets 98

Intangible Assets 98

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 212

Intangible Assets Book Value Price to Book Marketability 212

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

RNC

MARCH 30, 2025

Hence, for industries like manufacturing, infrastructure, or startups with substantial tangible or intangible assets, this method is indispensable. Experienced valuation firms apply robust industry standards and advanced methodologies to navigate complexities such as asset adjustments and intangible asset considerations.

Intangible Assets 52

Intangible Assets Book Value Mergers & Acquisitions Discounted Cash Flow 52

BV Specialists

DECEMBER 16, 2024

Tangible assets like office equipment, technology systems, and legal software contribute to the practices value. Equally important are intangible assets, such as intellectual property, client files, and operating systems. Assessing how much goodwill is tied to the attorney versus the brand is important to understand.

Appraisal 92

Appraisal Intangible Assets Marketability Technology 92

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

OCTOBER 6, 2023

Mr Lie Kok Keong, IVAS Chairman “Our focus on Intangible Assets, Artificial Intelligence, stakeholder capitalism and the ESG factors reflects the evolving nature of businesses and the growing imperative for sustainable and socially responsible value creation.”

Business Valuation 130

Business Valuation Intangible Assets Treasury Banking 130

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

APRIL 24, 2024

New board appointments have been made to the Standards Review Board, Business and Intangible Assets Board, Financial Instruments Board, and Tangible Assets Board. Their diverse professional backgrounds will significantly enhance our collective efforts to navigate and shape the future of global valuation practices.

Intangible Assets 130

Intangible Assets Business Valuation Appraisal Marketability 130

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 212

Intangible Assets Corporate Finance Finance Marketability 212

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

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 211

Intangible Assets Corporate Finance Finance Firm Value 211

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 Alpha Beta Unlevered Beta 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

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

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

IVSC

MAY 30, 2025

Getting the Process Right: Exploring Valuation Risk under IVS This IVSC Perspectives Paper explores the concept of valuation risk — the possibility that a valuation outcome is not appropriate for its intended use — and how it arises from the valuation process itself.

Intangible Assets 211

Intangible Assets Business Valuation 211

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 240

Intangible Assets Finance Marketability 240

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 124

Intangible Assets Finance 124

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

APRIL 29, 2022

” Intangible assets are increasingly seen to be driving enterprise value creation across sectors and industries. Challenges and deficiencies in the public reporting frameworks underpinning these intangibles are well rehearsed. Jennifer Simon Canada Managing Director (Valuation), CPP Investments.

Intangible Assets 246

Intangible Assets Finance Enterprise Value Corporate Finance 246

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

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

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 80

Intangible Assets Marketability 80

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

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