Save the date: 29 March 2022 - Joint EFRAG and EFFAS webinar on users' directions for better information on intangibles
EFRAG and EFFAS are hosting a live webinar where users of financial statements will be discussing the directions for better information on intangibles.
In August 2021, EFRAG published a Discussion Paper Better Information on Intangibles – Which is the best way to go?. The Discussion Paper examines different approaches to enhance the current reporting and provide better information on intangibles:
- Through recognition and measurement in the financial statements.
- Through disclosures of information related to specific intangibles in the notes to the financial statements or in the management report.
- Through disclosures of information on future-oriented expenses in the notes to the financial statements or in the management report.
- Through disclosures on risk and opportunity factors.
These different approaches have all been identified based on input from users of financial statements.
On 29 March 2022, following a presentation of EFRAG’s Discussion Paper, users (and a few preparers) of financial statements will provide their views on these possible approaches.
Please register for the webinar here.
The 'Save the date' is available here.