Table Table 1 From the research bench 15 August 2026

The Two Views of Intangible Assets

One underlying evidence base produces two distinct views. Neither is merely an abridged version of the other.

Dimension	The Operating View (Steering)	The External View (Transaction / Diligence)
Primary Reader	Process Owner, Commercial Executive	External Counterparty (Buyer, Lender, Auditor)
Core Question	What operational action do we take next?	What is the verifiable quality and risk of this asset?
Granularity	Process-level, driver-specific, identifiable	Aggregate, comparable, standardized
Controllability	High (direct operational levers)	Low to Medium (outcome valuation & risk bounds)
Cadence	Weekly, monthly, continuous	Deal-episodic, annual
Standard	Predictive utility & operational validity	Materiality, auditability, documentation
Failure Mode	Vanity scorecard without a decision owner	Unread narrative denominated in no consuming process

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Reference & Evidence

Source: Design synthesis based on Liu & Wang (2012) and empirical findings in Nielsen et al. (2017), BMWi (2013), and § 13 UG 2002. The operational framework is the author’s own.

From the essay

One intangible-assets system, two useful views

Voluntary reporting of intangible assets decays without a decision owner. Build one evidence system, then produce two views only when two readers differ.

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APA 7

Isoglu, S. (2026). The Two Views of Intangible Assets [Table]. isoglu.com. https://isoglu.com/insights/exhibits/isoglu-2026-one-intangible-assets-system-two-useful-views-fig01/

BibTeX

@misc{isoglu-2026-one-intangible-assets-system-two-useful-views-fig01,
  author = {Isoglu, Sinan},
  title = {{The Two Views of Intangible Assets}},
  year = {2026},
  howpublished = {Table 1, isoglu.com},
  url = {https://isoglu.com/insights/exhibits/isoglu-2026-one-intangible-assets-system-two-useful-views-fig01/},
  note = {From the essay {One intangible-assets system, two useful views}}
}

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