The IASB has launched two surveys—one for investors and one for companies and other stakeholders—focused on accounting requirements for intangibles. EFRAG urges stakeholders to complete the relevant survey by 30 November 2024.
The surveys aim to gather feedback on the issues the IASB needs to address, the project scope, and the most effective approach for timely improvements. Respondents are also invited to share insights on specific categories of intangibles, if applicable.
EFRAG has been active in this area, publishing a Discussion Paper in 2021 and a Feedback Statement in 2023, which included recommendations for the IASB on the scope of IAS 38 and recognition criteria for intangibles.
The surveys close on 30 November 2024, and the results will be discussed in an IASB meeting in early 2025.
Take the survey for investors
Take the survey for companies and other stakeholders
For more information [here]