Harvard Business Review

SEPTEMBER 16, 2016

Data contributes not only to brand equity, but to what constitutes product and service delivery in globally connected and hyper-competitive markets. Using the same formula, Apple’s intangible assets in 2014 were $280 billion — or almost twice the value of its 2015 calculation.

Intangible Assets 8

Intangible Assets Intellectual Capital Corporate Accountability Activity Based Costing 8

Harvard Business Review

FEBRUARY 26, 2018

Twitter reported a loss of $79 million before its IPO, yet it commanded a valuation of $24 billion on its IPO date in 2013. In the 2016 book The End of Accounting , NYU Stern Professor Baruch Lev claimed that over the last 100 years or so, financial reports have become less useful in capital market decisions.

Company 8

Company Intangible Assets Depreciation IPO 8

Harvard Business Review

JULY 29, 2014

Break up a strategic function in response to underperformance in the wake of severe market disruptions? What would the capital markets look like today if a similar tack had been taken when the CFO role was ripe for transformation? Now compare that to the context and condition of today’s CHRO role.

CFO 11

CFO Charan Intangible Assets Human Resources 11