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EFRAG issues academic report on intangibles

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image

05 Feb 2020

The European Financial Reporting Advisory Group (EFRAG) has issued an academic report, 'A Literature Review on the Reporting of Intangibles'.

The report focused on literature published since 2007 and covered the following areas:

  • Intangibles in a macro-perspective;
  • Unaccounted intangibles and their impact on the relevance of financial reporting;
  • Information on specific unaccounted intangibles and its impact on company performance, market value, and users;
  • Information on intellectual capital and its effects on company performance, market value, and users;
  • Frameworks and models for measuring and reporting on intangibles and their consequences on company performance, market value, and users.

For more information, see the press release and the academic report on the EFRAG’s website.

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