Technology
Valuing software, data and IP for fast-moving technology businesses.
Sector drivers
- Pre-revenue and high-growth funding rounds
- Intangible-heavy balance sheets
- Purchase price allocation and impairment on acquisitions
Typical assets & workflows
- Developed technology and software
- Data assets and platforms
- Customer relationships and brand
Standards & regulation
- ASC 805 / IFRS 3 (PPA)
- ASC 350 / IAS 36 (impairment)
- IVS 2025 intangible-asset guidance
Key measures
- ARR / NRR and unit economics
- R&D capitalisation treatment
- Time-to-market and adoption
Our approach
We apply relief-from-royalty, MPEEM and incremental-cash-flow methods to technology and IP, testing the sensitivity of growth and churn assumptions in the sector's fast-moving context.