19 October 2017 | 17:00 – 18:30
The London Stock Exchange already provides market valuations for firms on a daily basis enabling shares to be bought and sold on the open market. This service also provides a well-developed set of reporting requirements within a well-established legal and regulatory structure. As the work in developing the reporting and accounting of intangibles progresses, the Stock Exchange could start to add intangible assets to its reporting requirements. As firms begin to report these intangible assets investors can start to use them for valuation and investment purposes. The next logical step is to create markets for these intangible assets. The 21st century will become the era of trading in intangibles – but which country and which exchange will be the first mover?