The Institute of Chartered Accountants of Sri Lanka (CA Sri Lanka), in collaboration with CFA Society Sri Lanka, will host an expert session titled “Unpacking Intangibles: Bridging the Gap Between Market Value and Financial Reporting” on 9th September 2025.
In today’s knowledge-driven economy, intangible assets such as intellectual property, brand reputation, and data are the primary drivers of corporate value and growth. However, these critical assets remain largely invisible in traditional financial statements, creating a significant and growing gap between a company’s market value and its reported book value.
The insightful session will draw on the groundbreaking global report by the CFA Institute, “Investor Perspectives: Intangible Assets”, to explore this critical issue. The session will feature the report’s author and a panel of distinguished experts who will delve into why enhanced disclosures and financial statement disaggregation are essential to providing a true and fair view of a company’s worth.
The discussion is essential for Sri Lanka’s finance professionals, investors, and corporate leaders, as addressing the intangible asset gap is now a fundamental requirement for market transparency and accurate valuation.
The keynote address will be delivered by Mr. Matthew Winters, Senior Director of Corporate Disclosure Advocacy at the CFA Institute and author of the report. He will share the key global findings, including that over 70% of investors believe the most valuable intangibles are absent from balance sheets, while more than 80% support enhanced disclosures.
Mr. Manil Jayesinghe, Past President of CA Sri Lanka, will also deliver an address and later join a panel discussion featuring Mr. Nilendra Weerasinghe, Chief Financial and Strategy Officer of hSenid Business Solutions PLC, and Mr. Malinda Boyagoda, Partner at Deloitte. The discussion will be moderated by Mr. Aruna Perera, Immediate Past President of CFA Society Sri Lanka and Group Chief Financial Officer of Analytical Instruments (Pvt) Limited.
