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Case study-based survey on intangibles

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02 Mar 2021

A new research project by the University of Ferrara is looking into information gaps regarding current company reporting of intangible assets.

Through a case-study-based survey, the project aims to obtain the opinion of preparers, users, and other relevant stakeholders, on the preparation and use of the information on intangibles with a focus on the following matters:

  • What are the measures and disclosures on unreported intangibles that are considered to be critical by users of this information (investors and financial analysts)?
  • When disclosed, how is information on intangibles used and what is its perceived role with regards to stewardship and decision-making?
  • What is the view of preparers on information on unaccounted intangibles?

The research project is supported by EFFAS, EFRAG and ICAS and the survey can be accessed through the press release on the EFRAG website.

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