How satellite data improves business decisions
With Interest
What if some of your organisation's most valuable business intelligence came from space? This episode explores how satellite data is helping organisations improve decision making, reduce risk and uncover new opportunities. It explains why the commercial value of the space economy is no longer centred on launching rockets, but on using space-enabled data to solve real business challenges here on Earth. From agriculture and mining to finance, sustainability and infrastructure planning, the discussion explores how Earth observation, AI and geospatial analytics are...
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Why intangible assets are reshaping business valuation
With Interest
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...
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How auditors can spot risk before it’s too late
With Interest
Strong professional judgement is often the difference between identifying risk early and recognising failure only in hindsight. This episode explores what major market collapses can teach auditors, accountants and finance professionals about maintaining trust, independence and scepticism when risks are evolving rapidly. With Paul Munter, formerly of the US Security and Exchange Commission (SEC), in the studio – along with CPA Australia’s audit and assurance lead Tiffany Tan – this episode offers deep insight into this important issue. Drawing on lessons from Enron,...
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Tax Time 2026: Property investor tips
With Interest
If you’re a property investor or managing investment assets, this episode features expert ATO guidance to help guide you through tax time in 2026. Want an example? Rental property tax can be straightforward until ownership structures, short-term rentals, loan redraws and capital gains tax enter the picture. This episode explores the tax issues investors most commonly get wrong and the practical steps that can help avoid costly mistakes. You’ll learn: Common mistakes involving interest deductibility and...
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Tax Time 2026: How ATO protects your financial data
With Interest
Cyber fraud is not going to stop overnight. It will continue to become more sophisticated and pervasive as time goes on. Which means this third episode in the tax time 2026 series is even more relevant today as it focuses on fraud risks and how you can protect your financial data. With guest expertise from assistant commissioner in the ATO’s fraud and criminal behaviours business line, and hosted by CPA Australia’s tax...
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Tax Time 2026: Small business guide to ATO compliance
With Interest
Tax time can add to the stress of small business. So, to help reduce that worry, this episode is devoted entirely to small business issues for tax time 2026. With high-level expertise from the ATO’s Angela Allen, assistant commissioner responsible for small business experience, in the studio with CPA Australia’s tax lead Jenny Wong, explore the most common tax issues affecting small business, and how you can stay compliant. In this episode, you’ll gain valuable information...
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Tax Time 2026: ATO's main focus areas
With Interest
Tax time 2026 is upon us. And in this first episode, unpack the ATO’s major focus areas. Also, for tax agents and taxpayers, gain practical insights ahead of lodgement season. Key learnings: The ATO’s biggest priorities for tax time 2026 Why misinformation and AI-generated advice are growing risks Common errors in work-related and car expense claims What taxpayers often miss in income reporting How to manage work-from-home deductions correctly Why accurate record keeping...
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Federal Budget 2026-27: CPA Australia’s expert analysis
With Interest
In this special Federal Budget 2026–27 episode, hear expert analysis of the measures announced by Treasurer Jim Chalmers in last night’s budget. CPA Australia’s business and tax policy experts break down what Budget 2026–27 means for the issues that matter most to businesses and Australians. Analysis and commentary include: Overall reaction: Did the budget deliver? Who were the winners and losers? The tax measures examined, including CGT and negative gearing Building wealth and investor...
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Tax reform insights from a global policy expert
With Interest
Tax reform. It’s one of the most hotly debated issues around the world. And as global tax expert Viva Hammer notes, the biggest barrier to tax reform in Australia is not policy – it is the pursuit of perfection. In this episode of With Interest, she brings a global perspective shaped by her work on significant tax reforms in recent US history. Her message is clear: progress comes from doing something better, not waiting for something perfect. Main learnings include: ...
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Managing cashflow pressures: Insights for small business
With Interest
Cashflow planning is now critical for small businesses. In an environment of volatile fuel prices, interest rate uncertainty and upcoming changes to payday super, this episode will help you understand and manage today’s cashflow challenges. Key learnings: why cashflow pressure is increasing across small businesses how to approach simple, practical cashflow forecasting the impact of payday super on cashflow timing and planning pricing decisions and their role in protecting...
info_outlineHow 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:
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Why intangible assets are becoming a major driver of business value
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The growing gap between market value and financial statement value
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How valuation standards support consistency and trust
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Why investors need greater visibility for intangible investments
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What CFOs, auditors and valuers can do differently to improve intangible valuations
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What the IASB’s review of intangible asset reporting could mean
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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:
INTHEBLACK Out Loud https://www.cpaaustralia.com.au/tools-and-resources/podcasts/intheblack-outloud
Search for them in your podcast platform. Email the podcast team at podcasts@cpaaustralia.com.au
Chapters:
00:00 Intangible Assets and Business Valuation: Why Value Creation Is Changing
00:26 CPA Australia With Interest: Valuations, Accounting Standards and Intangible Assets
01:30 Nicolas Konialidis on the Dot-Com Boom, Market Valuations and Intangibles
02:31 IVSC Explained: International Valuation Standards and Financial Reporting
04:08 AI, Data, Software and Platform Businesses: The Intangible Asset Challenge
06:07 Capital Allocation and AI Investment: Why Better Intangible Asset Reporting Matters
07:05 IVSC Intangible Assets Research: Goodwill, Brand Value, Human Capital and Data
10:19 IAS 38 and the IASB Review: Modernising Accounting for Intangible Assets
11:28 CFOs as Chief Value Officers: Valuation Skills for the Intangible Economy
13:36 Making Intangibles More Tangible: Improving Valuation Transparency and Comparability
15:17 IOSCO, IVSC and Financial Reporting: Raising Valuation Quality Standards
16:40 CPA Australia Intangible Summit: The Future of Accounting and Valuation Standards
18:31 Technology Innovation vs Accounting Standards: Closing the Intangibles Gap
19:29 Valuation Risk and Intangible Assets: Impacts on Investors and Capital Allocation
20:46 Market Value vs Book Value: Why Financial Reporting Must Stay Relevant
21:58 Key Takeaways: Intangible Assets, Valuation Standards and Market Confidence