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Items tagged with "Intangibles"

Intangibles a hot topic for standards setters

At the September meeting of the International Forum of Accounting Standard Setters (IFASS), held virtually, one of the focal points was intangible assets.

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IASB chair on impressions, intentions and intangibles

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.

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Getting tangible on intangibles: IVSC kicks off multi-part series

“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.

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EFRAG invites input on intangibles

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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IASB proposals on management commentary reflect broader approach to reporting

The International Accounting Standards Board (IASB) has published a proposed comprehensive framework for the preparation of management commentaries. The new framework is intended to reflect changes and innovations in the corporate reporting landscape, and better meet the information needs of today’s investors.

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EY survey offers insights into future of reporting

EY has published the results of its ‘2020 EY Global Financial Accounting and Advisory Services (FAAS) corporate reporting survey,’ with a number of interesting insights into how the reporting landscape is changing. It is based on responses from more than 1,000 CFOs, financial controllers and other senior finance leaders.

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Wes Bricker on capturing intangibles

‘The Unbalanced Balance Sheet: Make Intangibles Count’ features in Accountancy Today this week. As Wes – who is Vice Chair – US and Mexico Assurance Leader at PwC and Chair of XBRL International’s Board of Directors – discusses, intangible assets such as brands, technology and customer relationships go unrecognised on balance sheets.

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