The European Financial Reporting Advisory Group (EFRAG) has published a summary of the main feedback received on a recent Discussion Paper looking into how to achieve better information on intangibles in financial reports.
The US Financial Accounting Standards Board (FASB) has unanimously agreed to scrap a four-year project revising how companies account for goodwill, dropping it from FASB’s technical agenda.
The International Accounting Standards Board (IASB) is currently working on overhauling the management commentary.
The European Financial Reporting Advisory Group (EFRAG) is conducting a long-running consultation on how financial reports can provide better information on intangibles.
The US Financial Accounting Standards Board (FASB) recently held a first discussion on feedback to its agenda consultation, and launched new research plans.
Are you considering responding to the International Accounting Standards Board (IASB) consultation on its proposed new framework for preparing management commentaries?
At the September meeting of the International Forum of Accounting Standard Setters (IFASS), held virtually, one of the focal points was intangible assets.
Andreas Barckow, the new Chair of the International Accounting Standards Board (IASB), delivered his inaugural speech on 27 September 2021, at the World Standard-setters Virtual Conference.
“Intangible assets have long been the engine for value creation in the world’s developed economies,” says the International Valuation Standards Council (IVSC). Companies’ investment in intangible assets, and investors’ ability to identify companies able to make the best return on these assets, are critical.
How can financial reports provide better information on intangibles? The European Financial Reporting Advisory Group (EFRAG) has published a discussion paper examining different approaches to this issue, with comments requested by 30 June 2022.
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