On August 26, the International Valuation Standards Council (IVSC) published its final paper on the valuation of intangible assets titled “Making Intangibles More Tangible: Series Lessons.”

This brief document offers insightful reflections on the valuation of assets such as technology, brands, data, and human capital, as well as the importance of these assets in creating value within a business.

It also provides recommendations on the information that should be included in annual accounts to allow for a better understanding of the intangible assets within a company, including those generated internally, so that they can be more accurately considered in business valuations.

Perspectives Paper: Making Intangibles More Tangible – Series Lessons – International Valuation Standards Council (ivsc.org)