Accounting for intangibles, digital assets and innovation
The rise of the knowledge economy has transformed business value creation, with intangible assets now representing as much as 90% of company value among leading firms. Intellectual property, workforce skills, brand reputation, and proprietary technologies drive innovation, market success, and sustainable growth in ways that far surpass traditional tangible assets like buildings or machinery. As business models become increasingly digital and reliant on non-physical resources, understanding and properly accounting for these intangibles—alongside new forms of digital assets such as cryptocurrencies and smart contracts—has become one of the most pressing challenges for accounting professionals, regulators, and researchers. This topic is gaining urgency as companies, investors, and regulators search for better ways to recognize, measure, and communicate the true drivers of value and risk in our evolving economy.
This symposium will address some of the most urgent and complex topics facing the accounting profession today: how to recognize, measure, and report intangible assets and digital innovation—including intellectual property, workforce knowledge, brand, and the rapidly expanding realm of digital assets such as cryptocurrencies and decentralized finance (DeFi) platforms. The symposium will discuss recent research and developments in standard setting on accounting for innovation and intangible resources, including digital assets and blockchain technologies.
Moderator
Amir Amel-Zadeh | Said Business School, University of Oxford
Panellists
Seema Jamil-O’Neill | UK Endorsement Board
Anne Jeny | IESEG School of Management
Daniel Rabetti | National University of Singapore
Yannis Tsalavoutas | University of Glasgow
Schedule
Date | Time: Thursday 28 May 2026 11:00 – 12:30
Location: RB 101 (Rajská Building)
