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EFRAG research project on better information on intangible assets



The project aims to develop alternatives to provide more relevant information on intangible assets in financial reporting. 

The aim of the project is not to change accounting requirements with the view to align reported equity carrying amount with the market value of the company. Rather, the aim is to:

  • Address a number of aspects in relation to internally-generated intangibles, including a categorisation and description of the different types of assets (marketing, technological, social, reputational or human capital) and how their different features are relevant in terms of financial reporting.
  • Investigate how to consider uncertainties that exist both in relation to the entity's ability to access future benefits and their amount and timing. This includes, for example, considering the ability of competitors to duplicate the entity's resource,  barriers for usage and spillovers.
  • Develop metrics to express earning potential and value: Measurement or disclosures.

Project history

Based on the feedback EFRAG received in response to its 2018 research agenda consult​ation, EFRAG decided to add a project on better information on intangible assets to its research agenda. 

On 4 December 2018 EFRAG called for an academic literature review of existing conceptual and emprical academic studies related to the reporting of intangible assets by eneities, the existing gaps and ideas on how to improve this area of reporting.

EFRAG received 14 applications for the literature review and chose one of the teams.

Next steps

The literature review is expected to be published in the second part of 2019.

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