Presented by Michele Canalini
Session Description: This presentation aims to explore accounting reporting methods that incorporate both technical and economic measurements of intangible assets. By leveraging measurement standards such as FPA (Function Point Analysis) and SNAP (Software Non-functional Assessment Process), as well as project management methodologies commonly used in application development, a more comprehensive understanding of the fair value of digital assets can be achieved.
Examples will be provided to illustrate the measurement of Information and Communication Technology (ICT) assets within finance, Transfer Pricing, and judicial contexts. The evaluation of data, including a company’s dataset, is intricately linked to the software applications utilized within an organization. Similarly, this model can extend to assess the intrinsic value of a company’s know-how.
Furthermore, the presentation will delve into the utilization of blockchain technology to safeguard digital secrets while simultaneously enforcing Intellectual Property (IP) constraints. The measurement of IP and digital assets within the context of Artificial Intelligence will also be examined, offering insights into the evolving landscape of asset valuation in technologically advanced domains.
By integrating technical methodologies with economic valuation approaches, organizations can gain a more nuanced understanding of the worth of their intangible assets, leading to better decision-making processes and improved management of digital resources.
Main Topics:
- Measuring methods and ICT standards
- ICT economic evaluation and the International Accounting Standards (IAS)
- How to choose and select the correct market values
- Measuring the economic values of data and other intangible digital assets (web&social, know-how, trade mark)
- Using the blockchain to notarize the ICT expertise.
Benefits for Participants –
- The harmonization between the technical measurement models with accountant reporting models
- Obtain a method to calculate the fair value of an intangible asset.
Speaker Bio:
Michele Canalini Economy degree and management MBA – Rome University
Experience as IT Functional Analyst and Project Manager
15+ experience as ICT Procurement Officer
Court of Rome ICT Consultant
Independent ICT evaluator and consultant
Owner of the V-Learn eLearning platform
Owner of the EVIA method (Estimate and Evaluate Intangible Assets) www.eviaproject.info