The debate over the valuation and reporting of intangibles, and whether a compelling case exists for a change in the way they are reflected in corporate reporting, has grown within the global economy and an increasing focus has been placed on the intangible drivers of value within companies and how these act as indicators of the future prospects and underlying value of a business.

The research now made available used case-study based surveys and workshops to:

• Analyse the production processes and the disclosure approach for intangibles by a representative sample of European preparers;
• investigate and understand the “consumption” processes of information on intangibles by the main capital market participants in European countries; and
• understand the reasons behind those classes of professionals (preparers or users) not wanting intangibles recognised.

The press release on the ICAS website offers a summary of the finding and access to the full research report.