Research Workshop: Current and future research on Intangible Assets

Jan 30, 2024
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The recording and the PPT are available here.

The International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) and the European Financial Reporting Advisory Group (EFRAG) will hold a virtual research workshop on 30 January 2024 at 14.00-16.00 (CET). The purpose of the workshop is to discuss current academic research on intangibles and areas for further research that would be relevant to the IASB’s upcoming project on Intangible Assets. This will help the IASB to take stock of what has been written in the academic literature on intangibles as a way of preparation for when it decides to activate this project.

The IASB’s project was added to the research project pipeline following the Third Agenda Consultation in 2022. The project aims to comprehensively review the accounting requirements for intangible assets. Initial work will consider the scope of the project and how best to stage work on this topic to deliver timely improvements to IFRS Accounting Standards.

The workshop will include short presentations by the IASB (Ann Tarca, Tim Craig and Ana Simpson), EFRAG (Rasmus Sommer and Didrik Thrane-Nielsen), and academic reflections from the members of the EAA’s Comment Letter team on EFRAG’s Discussion Paper ‘Better Information on Intangibles: Which is the Best Way To Go?’ (Stefano Zambon, Clemence Garcia, Christina Dargenidou, Jan Marton, Janice Denoncourt and Laura Girelle). The presentations will be followed by discussion with input from the workshop participants about additional available research and future research opportunities.

A link to the feedback from the Third Agenda Consultation is available here.


EAA Financial Reporting Standards Committee
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EAA event
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