IASB discusses feedback on management commentary
The International Accounting Standards Board (IASB) is currently working on overhauling the management commentary.
Items tagged with "Intangibles"
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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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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.
