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Professional Insights: Bridging the Gap – Rethinking Financial Reporting for the Intangible Asset Revolution

7 August 2024

A discussion with Anup Srivastrava of the Haskayne School of Business

Professor Anup Srivastrava

Canada Research Chair in Accounting - Decision-Making and Capital Markets, Haskayne School of Business

Professor Anup Srivastrava is Canada Research Chair in Accounting – Decision-Making and Capital Markets, at the Haskayne School of Business. Anup is a world-leading scholar, writer, and speaker on the financial, valuation, strategy, governance, and executive compensation issues of modern technology companies. Anup joined the Haskayne School of Business in July 2018. Previously, he was a professor at Kellogg School of Management (Northwestern University) and Tuck School of Business (Dartmouth College). In October 2018, Anup became Haskayne’s first awardee of Canada Research Chair, a highly prestigious Chair awarded by the Government of Canada. This Chair was renewed in 2024. 

In our latest Professional Insights publication, IVSC hears from Professor Anup Srivastava following his recent presentation to the IVSC’s Business Valuation Board.

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. He highlights the significant shift from tangible to intangible assets in today’s leading companies, the market-to-book ratio discrepancies, and the future of financial reporting practices needed to accurately reflect the true value of modern enterprises.

Professor Srivastava also shares his insights on the role of machine learning in measuring intangible assets.

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There are more than 200 member organisations
of the IVSC, operating in 137 countries worldwide. Join them.

Become part of a global network working to enhance valuation standards and professionalism.