Why intangible assets are reshaping business valuation

How do you measure value when much of a company's worth no longer appears on the balance sheet?  This episode explores the growing importance of intangible assets and why they have become one of the most significant challenges facing accountants, valuers, investors, and standard setters.  As investment increasingly flows into intangibles such as software, data, AI, brands and intellectual capital, questions are emerging about whether traditional financial reporting can keep pace.  Key listener takeaways include:  Why intangible assets are becoming a major driver of business value  The growing gap between market value and financial statement value  How valuation standards support consistency and trust  Why investors need greater visibility for intangible investments  What CFOs, auditors and valuers can do differently to improve intangible valuations  What the IASB's review of intangible asset reporting could mean  Why transparency, professional judgement, and valuation quality matter  You'll gain clear insight from this practical discussion on where value now lives inside organisations and how reporting frameworks may need to evolve.  Host: Elinor Kasapidis, chief of policy standards and external affairs, CPA Australia  Guests: Ram Subramanian, external reporting policy lead, CPA Australia  Nicolas Konialidis, director of the International Valuation Standards Council (IVSC) in Asia and technical director of IVSC's Business Valuation Board. He has over three decades of experience in equity markets, corporate finance, and valuations in Europe, the USA and Asia Learn more about the IVSC by heading to its website and there you'll find additional perspectives on intangibles.  And you can read IOSCO's statement on the importance of high-quality valuation information in financial reporting.   IOSCO is the international body that brings together the world's securities and derivatives regulators, and is recognised as the global standard setter for financial market regulation.  You can also watch the Valuing AI, Data and Intangible Assets: Insights from Nicolas Konialidis webinar from CPA Australia's 'Accounting for Intangibles Summit'.  Listen to more With Interest episodes and other CPA Australia podcasts on YouTube. https://www.youtube.com/@CPAaustralia/podcasts  And don't forget to click subscribe to the channel for a wide range of content that will help your career.  CPA Australia publishes four podcasts, providing commentary and thought leadership across business, finance and accounting:  With Interest https://www.cpaaustralia.com.au/tools-and-resources/podcasts/with-interest  INTHEBLACK https://www.cpaaustralia.com.au/tools-and-resources/podcasts/intheblack  INTHEBLACK Out Loud https://www.cpaaustralia.com.au/tools-and-resources/podcasts/intheblack-outloud  Excel Tips https://www.cpaaustralia.com.au/tools-and-resources/podcasts/excel-tips  Search for them in your podcast platform. Email the podcast team at [email protected]