Part III Accounting for IP: corporate IP assets and transparency -- 4 True and fair patent valuation: a corporate governance issue? -- 4.1 The invisibility of IP and patent value on the balance sheet -- 4.2 Uncertainty, patent valuation and impact of corporate debt finance -- 4.3 The intersection of accounting and company law: bridging the gap between corporate finance and governance -- 4.4 Achieving a true and fair view of internally generated intangibles -- Part IV The corporate governance dimension: developing a normative practice in IP reporting -- 5 Transparency in corporate IP asset reporting -- 5.1 Corporate reporting under the UK Companies Act 2006 -- 5.2 SMEs, plcs and corporate IP asset disclosure -- 5.3 Materiality and public companies' IP disclosures -- 5.4 The benefits of communication and increased corporate IP asset disclosure -- 5.5 The importance of non-financial corporate IP information -- 6 International initiatives in corporate narrative IP asset disclosure -- 6.1 The Intellectual Capital Statement (ICS) -- 6.2 International policy initiatives regarding mandatory IC reporting -- 6.3 An evolving conceptual framework for corporate IP asset disclosure -- 6.4 Final remarks on corporate IP asset transparency and disclosure -- 7 Substance and form: developing a normative practice for corporate narrative IP asset disclosures -- 7.1 The UK FRC's guidance on the Strategic Report -- 7.2 Mini-case study: GlaxoSmithKline plc 2012 Annual Report -- 7.3 Corporate IP disclosures: evaluating the findings of the Banking on IP? report and the Final Report from the Expert Group on Intellectual Property Valuation -- 7.4 Corporate IP disclosure: breadth, depth and scope -- 8 A triage-style 'materiality evaluation model' for IP and patent disclosures -- 8.1 Views on solving the corporate IP transparency problem