EFRAG, EFFAS and ICAS supported study on the production and consumption of information on intangibles

​EFRAG has published the academic study The production and consumption of information on intangibles: An empirical investigation of preparers and users.  

​​The study has been supported by EFRAG, EFFAS and ICAS and addresses the following questions:

  • What measures and disclosures on unreported intangibles are considered useful for decision-making and assessments by users of this information?
  • What measures and disclosures on unreported intangibles are considered useful for decision-making and assessments by preparers on information on unaccounted intangibles?
  • To what extent do the views expressed by preparers and users depend on the personal and professional profile of the respondents?
The study is available here (and the appendices here:  Appendix 1, Appendix 2 and Appendix 3). EFRAG EFFAS ICAS Study.PNG


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