EFRAG Advisory Panel on Intangibles (EFRAG API)

The EFRAG API will play an important role in providing accounting and industry expertise to EFRAG TEG on specific aspects of intangibles. It aims at facilitating dialogue, identifying issues on the current guidance and helping practical solutions to emerge. The EFRAG API will provide views on what information investors need (but cannot find in corporate reports) on how an entity creates, maintains, expands and/or preserves value, and what information can be prepared.

The IASB, the European Federation of Financial Analysts Societies (EFFAS) and the CFA Institute are observers to the EFRAG API.

The composition of the EFRAG API, effective as of 6 March 2020, is as follows:​

Name Job title
Florian Bercault User
Ian Bishop Preparer
Giorgio Calimani Preparer
Laure Châtillon Valuator, PwC France
Jesus Federico Valero Gil Valuator, Deloitte
Alexandre Goncalves Preparer, Global Tax & Accounting for Galp Energia SGPS, S.A
Javier Hombria Observer (EFFAS)
Laurine Lemon Preparer, KPMG
Gianluca Manca User, Eurizon Capital
Marietta Miemietz User, Primavenue
Ton van Ooijen User
Laurent Pieraerts Preparer
Jochem Quaak Valuator, Duff & Phelps
Ivars Strautins Valuator, PHARE, GTZ, EC
Jeremy Stuber User, Newton Investment Management
Hanno Wulbrand Preparer, Bayer AG