Investor Perspectives: Intangible Assets

CFA Institute

Sandra Peters, Matthew Winters

Research

144 Pages

The CFA Institute’s 2025 survey reveals that intangible assets—such as R&D, software, and brand value—are now critical to corporate valuation but are largely absent from financial statements. A majority of investment professionals express a need for enhanced disclosure. Standard-setters are beginning to respond with proposals for improved reporting frameworks.

Key Takeaways

Intangibles underreported: Over 70% of investors believe key intangible assets are not sufficiently reflected on balance sheets.
Demand for better disclosure: Most respondents favor detailed reporting on intangible investments and their impacts.
Momentum for reform: Accounting bodies are exploring disclosure-focused approaches aligned with investor preferences.
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