Companies of developed economies are overwhelmingly made up of intangible assets. A World Bank study reveals that 86% of the French economy is intangible. In a “knowledge economy”, which will have to succeed at the game of global competition between developed countries and developing countries, interest in this concept is growing, from researchers and economists to investors. The French government itself showed its concern through with its creation of the State Intangible Holdings Agency (APIE) in 2007, which puts a value on patents, know-how, databases, and public images, among other items.

The analysis and appraisal of these assets are particularly tricky. Yet they are essential; in 2006, 70% of the book value of the CAC 40's companies was made up of intangible assets. While classic accounting valuation includes intangible assets, methods and tools have been developed, particularly for due diligence in appraising other assets, such as the attractiveness or generated confidence of the business (analysis by scenarios, real options, contextualization of intangible capital, etc.). Other approaches seek to encourage the macroeconomic valuation of the intangible economy. In 2001, Denmark passed a law that encourages enterprises to disclose information and report on their intangible assets. The European Union recommends the development of a special intangible asset report for enterprises. In all cases, only informational then concrete appraisal of these assets, such as for due diligence purposes, becomes crucial and indispensable.