Fourth IVSC perspectives paper helps business valuers ‘decipher technology’

BVWire–UKIssue #52-1
July 11, 2023

The newest analysis, the fourth in the IVSC series, addresses technology valuation in the digital economy, which produces “more intangible assets [which have] a profound effect on the valuation of assets and businesses.” “Deciphering Technology” is available free to members of IVSC’s many UK-sponsoring organisations.

The paper:

  • Defines technology as it pertains to valuation;
  • Examines the life cycle of technology and the difficulty of realising certain benefits as commercial profits;
  • Lists the salient features of technology that are critical in a valuation;
  • Uses Apple’s launch of the iPhone to contrast firm value and value of technology;
  • Gauges investor reactions to these developments in the valuation of technology; and
  • Outlines the ways in which IVS can be deployed to manage technology valuation risk better.

Earlier perspective papers from IVSC focused on human capital, current reporting standards, and brand value.

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