Items tagged with "Intangibles"

EFRAG publishes recommendations for IFRS requirements on intangibles

 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.

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FASB changes direction on goodwill

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.

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IASB discusses feedback on management commentary

The International Accounting Standards Board (IASB) is currently working on overhauling the management commentary.

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EFRAG online survey invites comment on intangibles

The European Financial Reporting Advisory Group (EFRAG) is conducting a long-running consultation on how financial reports can provide better information on intangibles.

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Intangibles, ESG and digital assets: FASB introduces new research agenda in ongoing response to feedback

The US Financial Accounting Standards Board (FASB) recently held a first discussion on feedback to its agenda consultation, and launched new research plans.

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Webcast series answers FAQs on IASB management commentary proposals

Are you considering responding to the International Accounting Standards Board (IASB) consultation on its proposed new framework for preparing management commentaries?

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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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