The European Federation of Financial Analysts Societies (EFFAS) and “The European Financial Reporting Advisory Group (EFRAG) have supported a research project on the reporting of intangibles by the University of Ferrara (Italy) and funded by ICAS. The analysis is named “The Production and Consumption of Information on Intangibles: An Empirical Investigation of CFOs and Investors”.
On the 30th of November 2021, it will be officially presented in a webinar from 15:00 to 17:30 CET (14:00 – 16:30 GMT).
As the global economy has moved from manufacturing to service-based, there has been increasing focus on the intangible drivers of value within companies, and how these act as indicators of the performance and future value of a business. At the same time, concerns have been voiced that financial statements are losing their relevance as they do not reflect many of these intangible elements.
The Webinar will look at the topics of “the production processes and disclosure modes of intangibles – traditional accounting and non-financial/narrative information”, the desired ‘’consumption’’ processes of intangibles information by users as well as, “the critical characteristics for corporate production/disclosure and consumption processes and the author’s suggestions for policymakers and standard setters to address them”.
This online event will be presided by Guy Jubb, Chair of the ICAS Research Panel. The team research will be represented by Professors: Giuseppe Marzo and Stefano Zambon, both from the University of Ferrara (Italy) and by Dr. Laura Girella from the University of Modena and Reggio Emilia (Italy). The Head of Unit of the European Commission, DG FISMA, Alain Deckers will also participate in the webinar, along with representatives from EFRAG, EFFAS and ICAS.
This event is in two parts: The first from 15.00 -16:30 CET (14.00 -15.30 GMT) will be open to everyone. In it the investigation will be presented by all the parties involved and this part will end with a Q&A. The second part from 16:50 – 17:30 CET (15.50 – 16.30 GMT) is a private event where guests will be personally invited to a ‘Fireside chat’.
To register for the Webinar please click here