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  • What’s in a Shape?

What’s in a Shape?

05 September 2018

Original content provided by BDO Global

The valuation of intangible assets has long been a complicated area, for both commercial and financial reporting purposes.  Historically, financial reporting regulators sought to improve the transparency of acquisitions reporting through requiring IFRS reporting companies to separately recognise intangible assets acquired in business combinations on the balance sheet.  This was eventually followed in the UK by FRS 102 (though recent announcements look to significantly reduce the number of intangible assets that will be identified going forward for accounting periods starting after 1 January 2019). 

Understanding intangible asset values and value drivers should improve how businesses are run and operated, by highlighting factors which can create as well as destroy intangible value.