EFRAG discussion paper on intangibles – recommendations and feedback statement

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27 Apr 2023

In August 2021, the European Financial Reporting Advisory Group (EFRAG) published a discussion paper 'Better information on intangibles – which is the best way to go?'. EFRAG has now concluded the project by publishing a document with recommendations and a feedback statement.

In the recommendations and feedback statement, EFRAG observes that intangibles (including both intangible assets and other intangibles that do not meet the definition of an asset) may contain many different types of resources. EFRAG therefore recommends that all the approaches examined in the discussion paper are considered – separately or in combination, depending on the type of intangibles – in order to provide better information on intangibles.

Please click to access the recommendations and feedback statement on the EFRAG website.

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