The SII Foundational Concept Paper On Intangibles: An international and multi-view presentation

Despite many years of discussion, as well as academic and professional research and policy statements, the disclosure and valuation of intangibles remain still an open issue which is becoming always more urgent owing to the decisive relevance of intangible resources for the growth and resilience of companies and their value creation processes.

Facing this deficient situation, 19 national and international Organizations have decided to join forces in the “Strategic Intangibles Initiative” (SII), a special Discussion Forum aimed to explore the convergences in the different proposals addressing the reporting and valuation of intangibles, including those outside financial accounts (e.g. sustainability-related or impacts) but linked to an organization’s strategy and business model and that are material for corporate value creation.

The first common outcome of the Strategic Intangibles Initiative is the elaboration of a Discussion Paper about the Foundational Concepts on Intangibles, which aims to systematize a number of viewpoints on, and approaches to, the basic notions and perspectives underlying the strategic role, the categories, the disclosure, and the valuation of intangibles.

This Webinar intends to present the SII Discussion Paper and foster discussion on the unresolved intangibles-related measurement and reporting issues, paving the way to the development of internationally shared proposals and solutions for standard setters and policy makers.