Comment on EFRAG’s Discussion Paper: Better Information on Intangibles – Which is the best way to go?

​​To stimulate the debate on EFRAG’s Discussion Paper Better Information on Intangibles – Which is the best way to go? EFRAG has made it possible to provide comments by means of an electronic survey. Comments to the Discussion Paper are requested by 30 June 2022.

​​EFRAG published its Discussion Paper Better Information on Intangibles – Which is the best way to go? in August 2021. The Discussion Paper explores various approaches to improve information on intangibles in financial reports. 

Comments to the Discussion Paper are requested by 30 June 2022.

As an alternative to submitting a comment letter in response to the Discussion Paper, EFRAG has prepared an electronic survey by which comments can be provided. Respondents can choose to reply to only a few questions or to all the questions included in the survey.

The questions included in the survey are similar to those included in the Discussion Paper. Accordingly, the survey can only be completed as or after the Discussion Paper has been read. 

For information, a PDF version of the survey is available here. If needed, follow-up interviews can also be conducted.

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