EFRAG’s Discussion Paper
Better Information on Intangibles - Which is the best way to go? presents different approaches to better information on intangibles. The Discussion Paper was published in August 2021 and is open for comments until 30 June 2022. The feedback on the questions included in the Discussion Paper can be provided in writing or by completing this survey.
The survey consists of six separate sections. The first two sections are concerned with general information and introductory questions. The third, fourth and fifth section each consist of different questions concerning the three approaches identified in EFRAG’s discussion paper, which are:
- Recognition and measurement of intangibles in the primary financial statements (see Chapter 3 of the Discussion Paper);
- Providing information on specific intangibles in the notes to the financial statements or in the management report (see Chapter 4 of the Discussion Paper); and
- Providing information on future-oriented expenses and risk/opportunity factors that may affect future performance in the notes to the financial statements or in the management report (see Chapter 5 of the Discussion Paper).
The final section of the survey contains questions regarding additional considerations in relation to these approaches.
Completion of the survey can be stopped and resumed at a later point in time if necessary. In order to ensure that you can resume the survey please provide your email address in the section for general information.
Additional background information on the Discussion Paper can be accessed
here. The survey can only be completed as or after the Discussion Paper has been read.
In the following sections, the survey makes reference to EFRAG’s Discussion Paper by using the term ‘the DP’.
If you have any questions or suggestions, please do not hesitate to contact us by writing to Intangibles@EFRAG.org.