24/02/2022 - Save the date: 29 March 2022 - Joint EFRAG and EFFAS webinar on users' directions for better information on intangibles

EFRAG and EFFAS are hosting a live webinar where users of financial statements will be discussing the directions for better information on intangibles. 

In August 2021, EFRAG published a Discussion Paper Better Information on Intangibles – Which is the best way to go?. The Discussion Paper examines different approaches to enhance the current reporting and provide better information on intangibles: 

• Through recognition and measurement in the financial statements. 
• Through disclosures of information related to specific intangibles in the notes to the financial statements or in the management report. 
• Through disclosures of information on future-oriented expenses in the notes to the financial statements or in the management report.  
• Through disclosures on risk and opportunity factors.  

These different approaches have all been identified based on input from users of financial statements.  

On 29 March 2022, following a presentation of EFRAG’s Discussion Paper, users (and a few preparers) of financial statements will provide their views on these possible approaches. 

Please register for the webinar here.

The 'Save the date' is available here.