The Intangible Finance Standard (intMgtOS®6001) details 18 laws that must be obeyed in order to form an objective intangible financial valuation measurement.  

These 18 laws allow robust investor and executive metrics to be created.  Robust metrics are simple to use, constantly accessible, repeatable, are significantly less subjective than other types of metrics, help executives take action, are less prone to creative accounting, and facilitate better business decisions.  In short, they safeguard internal and external interests due to the way in which they are formed.  These 18 laws are:

1.       Law of Universal Comparability
This law of intangible finance theory states that if a financial measure is to be robust, it must be capable of being realistically compared to any other organization irrespective of that organizations strategy, mission, vision or industry.  (intMgtOS®6001.L1)

2.       Law of Universal Consistency
This law of intangible finance theory states that if a financial measure is to be robust, it must be formed from the same factors from one year to the next and no artificial shifting of the basis of the measure (reweighing of indices, or omission/addition of measures) is possible without full disclosure. (intMgtOS®6001.L2)

3.       Law of Universal Solidity
This law of intangible finance theory states that if a financial measure is to be robust, it must be formed in accordance with the laws of mathematical consistency (i.e. apples to apples, no fruit salad).  (intMgtOS®6001.L3)

4.       Law of Strategy Independence
This law of intangible finance theory states that if a financial measure is to be robust, it must not be formed from the strategy of the organization (as strategies are subject to continual change and readjustment).   This alleviates any problems with choosing one-metric over another, or weighting one metric higher than another.  (intMgtOS®6001.L4)

5.       Law of Financial Presentation
This law of intangible finance theory states that if a financial measure is to be robust, it must be ultimately expressed in objective financial terms as financial figures are universally comparable, between firms, industries, departments, divisions, etc. (intMgtOS®6001.L5)

6.       Law of Organizational Sustainability
This law of intangible finance theory states that if a financial measure is to be robust, it must be calculated in such a way as to separate short-term changes in value from long-term (or sustainable) changes in value. (intMgtOS®6001.L6)

7.       Law of Metric Balance
This law of intangible finance theory states that if a financial measure is to be robust, it must be calculated in such a way that it takes into account tangible and intangible factors.  (intMgtOS®6001.L7)

8.       Law of Holistic Management
This law of intangible finance theory states that if a financial measure is to be robust, it must be sustainable in its implementation and not give rise to behaviors that destroy sustainable performance for the sake of short-term gain.  (intMgtOS®6001.L8)

9.       Law of Organization Type Independence
This law of intangible finance theory states that if a financial measure is to be robust, it must be applicable and comparable to any type of organization (public, private, government, listed, unlisted, etc).  (intMgtOS®6001.L9)

10.     Law of Size Independence
This law of intangible finance theory states that if a financial measure is to be robust, it must be applicable and comparable to any size of organization, from a sole proprietor to a multi-billion dollar global multinational corporation.  (intMgtOS®6001.L10)

11.      Law of Strategic Security
This law of intangible finance theory states that if a financial measure is to be robust, the methods, techniques, and processes that organizations use to create premium value cannot be readily disclosed as the communication of premium strategy leads to increased competition and replication by competitors.  (intMgtOS®6001.L11)

12.      Law of Intangible Conservatism
This law of intangible finance theory states that if a financial measure is to be robust, it must be derived from the actual operational performance of the business based on current operational trends.  (intMgtOS®6001.L12)

13.      Law of Supplemental Reporting
This law of intangible finance theory states that if a financial measure is to be robust, it must be capable of being presented in financial terms in reports that can be easily understood by executives, managers, shareholders, and investors.  (intMgtOS®6001.L14)

14.      Law of Holistic Value Reporting
This law of intangible finance theory states that if a financial measure is to be robust, it must be capable of reporting the value of operational activities throughout all phases of the value creation process.  (intMgtOS®6001.L15)

15.      Law of External Benchmarking
This law of intangible finance theory states that if a financial measure is to be robust, it must be capable of being estimated from an organization where only publicly available information has been provided.  (intMgtOS®6001.L16)

16.      Law of Internal Reporting
This law of intangible finance theory states that if a financial measure is to be robust, it must be capable of assignment to any level within the business and be readily compiled into divisional reports, project reports, section reports, country reports or conglomerate reports.   Reports also need to be capable of being generated for functional units (HR, IT, Marketing, etc).  (intMgtOS®6001.L17)

17.      Law of Intangible FOP Measurement
This law of intangible finance theory states that if a financial measure is to be robust, it needs to specialize in the measurement of intangible factors of production (FOP), such as knowledge assets, relationship assets, emotional assets, and time assets.   Such factors need to account for level1 (L1), level 2 (L2), and level 3 (L3) intangible resources.  (intMgtOS®6001.L18)

18.      Law of Performance
Organizations exhibit two types of performance: (1) Financial (accounting) performance, and (2) Intangible (business) Performance (intMgtOS®6001.L20)