Post by International Valuation Standards Council (IVSC)

The CPA Australia Accounting for Intangibles Summit (Melbourne, 1 May 2026) brought together standard-setters, regulators and finance leaders on a question that increasingly shapes financial reporting: how to recognise, measure and disclose the assets that drive enterprise value but rarely sit on the balance sheet. In the morning session, IVSC Asia Director and Technical Director of the Business Valuation Board Nicolas Konialidis, CFA, CVA, ASA-BV spoke on the valuation of technology and data under the IVS, drawing on the IVSC's "Getting Tangible About Intangibles" Perspectives Paper series. He was joined on the panel by Philip Phelan (Publicis Sapient), Marija Stojanovic (FTI Consulting), and James Moulton (UniSuper, IVSC Business Valuation Board Member). The afternoon turned to disclosure, with an update from Andreas Barckow (International Accounting Standards Board (IASB)) on the review of IAS 38, followed by Prof. Ioannis Tsalavoutas (University of Glasgow) and Dr Fanis Tsoligkas (University of Bath), and a panel with Paul Munter (formerly US SEC), @Paul Lee (UK Endorsement Board (UKEB)) and Pat McLay (FTI Consulting). Thanks to Dale Pinto, Chris Freeland AM and Ram Subramanian at CPA Australia, and to Seema Jamil-O'Neill (FCA) (UK Endorsement Board (UKEB)) for closing the day. Kim Hildebrandt, Chair of the IVSC Tangible Assets Board, also attended. The IVSC supports the global dialogue on intangibles and welcomes engagement from stakeholders as revised IVS take effect on 31 January 2028.