02/03/2021 - University of Ferrara, EFFAS, EFRAG, ICAS joint case study-based survey on intangibles
Participate in a new research project conducted by the University of Ferrara and supported by EFFAS, EFRAG and ICAS on reporting practices for intangible assets by completing the related case-study-based survey. The research project aims at collecting information on the preparation and use of the information on intangibles.
EFFAS, EFRAG and ICAS support a new research project by the University of Ferrara led by Prof. Stefano Zambon that addresses crucial information gaps affecting current company reporting of intangible assets.
Through a case-study-based survey, the project aims to obtain the opinion of preparers, users, and other relevant stakeholders, on the preparation and use of the information on intangibles with a focus on the following matters:
- What are the measures and disclosures on unreported intangibles that are considered to be critical by users of this information (investors and financial analysts)?
- When disclosed, how is information on intangibles used and what is its perceived role with regards to stewardship and decision-making?
- What is the view of preparers on information on unaccounted intangibles?
Given the relevance and breadth of the research topic, it may require up to 30 minutes to complete the survey. To facilitate completion, it is possible to take breaks and return several times to the survey before finalising and submitting it.
Stakeholders' participation in the survey is welcome by is 31 March.
Access and complete the survey here.
