IFRS Investments Pharmaceutical 
CFO Talks
SEPTEMBER 30, 2024
Our financial statements reflect a glaring underrepresentation of intangible assets, which signals two worrying possibilities: either we aren’t investing enough in IP, or we’re investing in it but not accounting for it properly. In turn, this discourages investment in innovation, creating a self-fulfilling prophecy of stagnation.
CFO Talks
OCTOBER 2, 2024
The research “How to improve IFRS for intangible assets? The authors argue that the standard is not suitable for industries that rely on long-term innovation cycles, where R&D investment is essential. This is particularly damaging for high-tech startups and innovative sectors where continuous investment is key.
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CFO News Room
JANUARY 18, 2023
Income from financial holdings (including cash balances, investments in financial securities and minority holdings in other businesses) are added back, and interest expenses on debt are subtracted out to get to taxable income. Returns on Invested Capital (or Equity). The numbers yield interesting insights. .
Musings on Markets
FEBRUARY 27, 2022
Income from financial holdings (including cash balances, investments in financial securities and minority holdings in other businesses) are added back, and interest expenses on debt are subtracted out to get to taxable income. The numbers yield interesting insights.
Musings on Markets
OCTOBER 6, 2023
The Rise of Intangibles While the debate about intangibles, and how best to value them, is relatively recent, it is unquestionable that intangibles have been a part of valuation, and the investment process, through history. With that said, it is clear that the debate about intangibles has become more intense in the last two decades.
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