{"id":2921,"date":"2026-05-05T17:20:33","date_gmt":"2026-05-05T17:20:33","guid":{"rendered":"https:\/\/eaa-online.org\/congress-2026\/?p=2921"},"modified":"2026-05-19T21:09:45","modified_gmt":"2026-05-19T21:09:45","slug":"symposium-04","status":"publish","type":"post","link":"https:\/\/eaa-online.org\/congress-2026\/2026\/05\/05\/symposium-04\/","title":{"rendered":"Symposium 04"},"content":{"rendered":"<p><span style=\"color: #0099cc\">Accounting for intangibles, digital assets and innovation<\/span><\/p>\n<p style=\"text-align: justify\"><em>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\u2014alongside new forms of digital assets such as cryptocurrencies and smart contracts\u2014has 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. <\/em><\/p>\n<p style=\"text-align: justify\"><em>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\u2014including 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.<\/em><\/p>\n<p><span style=\"color: #0099cc\">Moderator<\/span><\/p>\n<p style=\"padding-left: 40px\">Amir Amel-Zadeh | Said Business School, University of Oxford<\/p>\n<p><span style=\"color: #0099cc\">Panellists<\/span><\/p>\n<p style=\"padding-left: 40px\">Seema Jamil-O&#8217;Neill | UK Endorsement Board<\/p>\n<p style=\"padding-left: 40px\">Anne Jeny | IESEG School of Management<\/p>\n<p style=\"padding-left: 40px\">Daniel Rabetti | National University of Singapore<\/p>\n<p style=\"padding-left: 40px\">Yannis Tsalavoutas | University of Glasgow<\/p>\n<p style=\"padding-left: 40px\">&nbsp;<\/p>\n<p><span lang=\"EN-AU\" style=\"color: #0099cc\">Schedule<\/span><\/p>\n<p style=\"padding-left: 40px\"><span lang=\"EN-AU\"><strong>Date | Time:<\/strong> Thursday 28 May 2026 11:00 \u2013 12:30<\/span><\/p>\n<p style=\"padding-left: 40px\"><span lang=\"EN-AU\"><strong>Location: <\/strong>RB 101 (Rajsk\u00e1 Building)<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":1996,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[13],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.12 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Symposium 04 - Congress 2026<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eaa-online.org\/congress-2026\/2026\/05\/05\/symposium-04\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Symposium 04 - Congress 2026\" \/>\n<meta property=\"og:description\" content=\"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 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eaa-online.org\/congress-2026\/2026\/05\/05\/symposium-04\/\" \/>\n<meta property=\"og:site_name\" content=\"Congress 2026\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-05T17:20:33+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-19T21:09:45+00:00\" \/>\n<meta name=\"author\" content=\"DAVID PROCHAZKA\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"DAVID PROCHAZKA\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eaa-online.org\/congress-2026\/2026\/05\/05\/symposium-04\/\",\"url\":\"https:\/\/eaa-online.org\/congress-2026\/2026\/05\/05\/symposium-04\/\",\"name\":\"Symposium 04 - Congress 2026\",\"isPartOf\":{\"@id\":\"https:\/\/eaa-online.org\/congress-2026\/#website\"},\"datePublished\":\"2026-05-05T17:20:33+00:00\",\"dateModified\":\"2026-05-19T21:09:45+00:00\",\"author\":{\"@id\":\"https:\/\/eaa-online.org\/congress-2026\/#\/schema\/person\/d69418c1a25f9a78df8616d27967ec5d\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/eaa-online.org\/congress-2026\/2026\/05\/05\/symposium-04\/\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/eaa-online.org\/congress-2026\/#website\",\"url\":\"https:\/\/eaa-online.org\/congress-2026\/\",\"name\":\"Congress 2026\",\"description\":\"Just another EAA Sites site\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/eaa-online.org\/congress-2026\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/eaa-online.org\/congress-2026\/#\/schema\/person\/d69418c1a25f9a78df8616d27967ec5d\",\"name\":\"DAVID PROCHAZKA\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/eaa-online.org\/congress-2026\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/8cffb07480af517e983306363088ff98?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/8cffb07480af517e983306363088ff98?s=96&d=mm&r=g\",\"caption\":\"DAVID PROCHAZKA\"},\"url\":\"https:\/\/eaa-online.org\/congress-2026\/author\/prochazdvse-cz\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Symposium 04 - Congress 2026","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/eaa-online.org\/congress-2026\/2026\/05\/05\/symposium-04\/","og_locale":"en_US","og_type":"article","og_title":"Symposium 04 - Congress 2026","og_description":"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. 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