EFRAG, EFFAS and ICAS supported study on the production and consumption of information on intangibles

​​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 (and the appendices here:  Appendix 1, Appendix 2 and Appendix 3).