EFFAS, EFRAG and ICAS are supporting the research project of the University of Ferrara

Research project on the preparation and use of information on intangible assets


The University of Ferrara is conducting a research project on the preparation and use of information on intangible assets. The research will focus on the following questions:
What measures and disclosures of unrecognised intangible assets are considered critical by users of this information (investors and financial analysts)?
How is information on intangible assets used when it is disclosed and what role is attributed to it in relation to corporate management and decision-making?
What are preparers' views on information about unrecognised intangible assets?

EFFAS, EFRAG and ICAS are supporting the research project. Relevant stakeholders can participate in the survey until 22 March. Further information can also be found here.