Making Intangible Assets More Tangible: The Final Chapter in IVSC’s Series on Intangible Assets
IVSC is pleased to publish the final paper in our Perspectives Series on Intangible Assets, titled “Making Intangibles More Tangible: Series Lessons” This conclusive paper brings together the insights and findings from the entire series, offering a comprehensive view on the valuation of intangible assets, which have become increasingly pivotal in today’s global economy.
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. These assets, often elusive in traditional financial reporting, have a significant impact on value creation, yet they remain underrepresented on corporate balance sheets.
The concluding paper revisits the major findings on these critical intangibles and explores emerging guidance, particularly in the valuation of customer-related assets. It also makes a strong case for an enhanced disclosure regime that better reflects the true value of intangible assets in financial statements.
This is especially timely as global financial reporting standard setters reconsider the accounting treatment of intangible assets, including internally generated ones. The paper argues that more granular and transparent disclosures will help bridge the gap between financial statements and the true economic reality of these assets, making them more “tangible” for all stakeholders involved in valuation processes.
As the valuation landscape continues to evolve, the IVSC remains committed to providing thought leadership and guidance through Perspectives Papers and associated webinars. We encourage valuation professionals, standard setters, and all stakeholders to explore the insights provided in this final paper and to continue the dialogue on how best to capture the value of intangible assets in today’s economy.
Click the link below to download and read the full Perspectives Paper: