2021-11-17-Brand_Finance-2021年全球无形资产报告（英）_35页_15mb

Summary: Brand Finance GIFT™ 2021

Overview

• Brand Finance's GIFT™ 2021 report highlights a 1145% growth in global intangible asset value over 25 years, reaching $74 trillion by September 2021.

Key Findings

1. Growth & Dominance:

   • Tech & Internet lead in intangible asset value (e.g., Microsoft, Apple, Amazon, Alphabet).
   • Traditional sectors like Banking struggle with lower intangible value proportions.
   • Italy becomes more intangible-focused, allowing SMEs to report internal brand value via new regulations.

2. Country Trends:

   • USA & China dominate wake: USA leads due to Tech giants; China's share surges to ~14%.
   • Emerging markets (e.g., Saudi Arabia) rise due to national assets like Aramco.

3. Accounting Limitations:

   • Current standards (IFRS, GAAP) fail to recognize internally generated intangibles (brands, R&D).
   • Goodwill dominates balance sheets, hiding true intangible value.
   • Advocacy for revised standards, such as ISO 20671, to enhance intangible asset reporting.

4. Economic Impact:

   • COVID-19 accelerated reliance on digital transformation and innovation.
   • M&A activity increased, driving intangible asset disclosures; tech sectors saw high values.

Recommendations

• Enhance corporate governance regarding intangible assets to improve transparency.
• Push for global valuation standards that actively recognize internally generated intangibles.