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Welcome to Didier PH Martin Pages.In the last quarter of a century I managed people, designed products, wrote some piece of code, wrote books and articles and started up two companies. Recently I have found new interests in finance. After the irrational exuberance of the last decade, I wanted to understand, to decipher this obscure world of finance. I am currently writing a book about Information technology valuation. In fact, the same valuation models can be applied to most intellectual property. When you pay close attention to a corporation balance sheet, you can notice that machines and physical assets are categorized under the "asset" section. However, you’ll also notice that intellectual properties are not considered as an asset nor is it ever mentioned in a balance sheet. It seems that our accounting rules are fixed in the 19th century when machines were the basis of the industrial world. But at the dawn of the 21st century, the emergent post industrial world is based more on knowledge and intellectual properties than on machines and physical assets.
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