10/05/2023 - EFRAG, EFFAS and ICAS supported study on the production and consumption of information on intangibles
EFRAG has published the academic study The production and consumption of information on intangibles: An empirical investigation of preparers and users.
The study has been supported by EFRAG, EFFAS and ICAS and addresses the following questions:
- What measures and disclosures on unreported intangibles are considered useful for decision-making and assessments by users of this information?
- What measures and disclosures on unreported intangibles are considered useful for decision-making and assessments by preparers on information on unaccounted intangibles?
- To what extent do the views expressed by preparers and users depend on the personal and professional profile of the respondents?
The study is available here
