Dear Maria Vittoria,
Whether your project as the company where you are, show a performance fully accountable to shareholders, employees, partners and other interested persons and the viability of the company, from the time they intend to quantify the intangible value.
The value of these intangibles will be context and time dependent: there is also the possibility for multiple simultaneous use each use having a different value. Conventional accounting approaches such as "fair market value" tell you nothing about the value of your intangibles. If you wish, feel free to contact me. I was part of the classical Dow Chemical ICM activities.
Maria Vittoria- So glad to have you join our community! I really enjoyed meeting you in Hong Kong. Hope that you will share some of your experiences in the story gathering exercise I have organized with John Dumay of Univ of Sydney. Thank you, Mary