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Valuation of information assets on the balance sheet

The recognition and approaches to the valuation of intangible assets

Loughborough University

Joan A. Stenson

Loughborough University

The perspective taken in this article reflects two particular angles: it adopts an international focus rather than a UK focus — especially with regard to regulatory issues influencing the inclusion of information assets in financial reports; and it recognizes that there are reasons other than meeting statutory/ regulatory requirements which support the recognition (if not always the valuation) of information assets in the management of organizations — commercial and otherwise. The article proceeds by considering the recognition and approaches to the valuation of intangible assets in general, following which it homes in on information assets as a particular category of intangible assets, and concludes with a discussion of the attributes of information that give rise to its value as an asset.

Key Words: accounting for intangible assets • asset valuation • information assets

Business Information Review, Vol. 25, No. 3, 167-182 (2008)
DOI: 10.1177/0266382108095039


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