[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-159758-105":59,"doc-detail-159758-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","recommendations-and-feedback-statement-better-information-on-intangibles-which-is-the-best-way-to-go","Recommendations and Feedback Statement - Better Information on Intangibles - Which is the best way to go?","","EFRAG’s Recommendations and Feedback Statement summarizes feedback received from its DP Better Information on Intangibles and presents tentative recommendations for a forthcoming IASB project on intangibles. It explains why EFRAG initiated the discussion paper, outlines the research scope and user needs for financial reporting, and synthesizes responses across key issues such as current information gaps, recognition, measurement bases, disclosure suggestions, and placement of information. The statement also covers future-oriented expenses and risk or opportunity factors affecting intangibles, with supporting appendices listing respondents.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/recommendations-and-feedback-statement-better-information-on-intangibles-which-is-the-best-way-to-go/159758/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/recommendations-and-feedback-statement-better-information-on-intangibles-which-is-the-best-way-to-go/159758.png","ImageObject",300,407,{"name":92,"@type":93},"Ezra","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-31","2026-08-29",true,{"@type":102,"interactionType":103,"userInteractionCount":44},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"Why did EFRAG issue a discussion paper on intangibles?","Question",{"text":112,"@type":113},"EFRAG added a research project on better information on intangibles to its agenda after its research agenda consultation. The discussion paper aimed to analyze approaches for providing better information about intangibles used in entities’ operations.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What does the statement include regarding the IASB project?",{"text":117,"@type":113},"It includes EFRAG’s tentative recommendations for a forthcoming IASB standard-setting project on intangibles. Recommendations address recognition, measurement and disclosure requirements, based on feedback from the DP consultation.",{"name":119,"@type":110,"acceptedAnswer":120},"Which topics are covered in the analysis of responses?",{"text":121,"@type":113},"The analysis covers issues with current information, the best way forward, recognition, possible measurement bases, disclosures for specific intangibles, future-oriented expenses, risk/opportunity factors, and how information should be placed in financial reporting.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},159758,1788022511,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":44,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":129,"read_time":144,"preview_page_count":4},1099514068035,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","EFRAG FRB and EFRAG FR TEG meeting  \n8 February 2023 Paper 08-03  \nEFRAG Secretariat: J.J. Gomez, H. Kebli, R. Sommer, R. Stojek, D. Thrane-Nielsen (PD)  \nRECOMMENDATIONS AND FEEDBACK STATEMENT  \nDISCUSSION PAPER Better Information on Intangibles  \nWhich is the best way to go?  \nIndex  \nIntroduction .............................................................................................................................................4  \nAnalysis of responses........................................................................................................................... 14  \nQuestion 1 – Issues with the current information .......................................................................14  \nQuestion 2 – Which way to go? .....................................................................................................15  \nQuestion 3 – Recognition...............................................................................................................20  \nQuestion 4 – Possible measurement bases .................................................................................26  \nQuestion 5 – Information relating to specific intangibles ...........................................................29  \nQuestion 6 – Information on future-oriented expenses ..............................................................32  \nQuestion 7 – Information on risk/opportunity factors affecting intangibles .............................35  \nQuestion 8 – Issues to be considered ..........................................................................................36  \nQuestion 9 – Placement of the information ..................................................................................41  \nAPPENDIX 1 – Suggested disclosures on specific intangibles ............................................................45  \nAPPENDIX 2 – List of respondents and outreach activities .................................................................48  \nList of Respondents (comment letters).................................................................................................48  \nBetter Information on Intangibles – Which is the best way to go?– Recommendations and Feedback Statement 3  \nIntroduction  \nIn August 2021, EFRAG issued the DP Better Information on Intangibles – Which is the best way togo? (the ‘DP’) . EFRAG requested comments by 30 June 2022.  \nThis ‘Recommendations and Feedback Statement’ includes EFRAG’s recommendations for the forthcoming IASB project and future developments of IFRS requirements, together with a summary of the feedback received from the DP consultation.  \nA comprehensive summary is provided as a supplement to this Recommendations and Feedback Statement.  \nWhy EFRAG issued a Discussion Paper on intangibles?  \nIn 2018, following the input received from the EFRAG research agenda consultation, EFRAG decided to add a research project on better information on intangibles to its agenda. The DP was the result of this project. The DP analysed different approaches to obtain better information on intangibles, based on input from members of the EFRAG Advisory Panel on Intangibles, without providing recommendations on the selection of a particular approach. The scope of the research addressed‘intangibles’ defined broadly as intangible sources of possible economic benefits. This included items that would not meet the definition of an asset in the IFRS literature. The DP only considered information to be included in the financial statements (including the notes) and the management commentary (in a European context the management report. The approaches presented focused on how to provide better information for intangibles used in the entity’s operations. The scope was limited to cover information that serves the needs of the primary users of financial reports.  \nEFRAG recommendations for future IFRS developments  \nIn its response to the IASB’s Request for information: Third Agenda Consultation, EFRAG rec","cbCaimRKTNvuhnrp","https://ap.wps.com/l/cbCaimRKTNvuhnrp","pdf",1209459,52,"English","# Introduction\n## EFRAG recommendations for future IFRS developments\n## Summary of recommendations\n# Analysis of responses\n## Question 1 – Issues with the current information\n## Question 2 – Which way to go?\n## Question 3 – Recognition\n## Question 4 – Possible measurement bases\n## Question 5 – Information relating to specific intangibles\n## Question 6 – Information on future-oriented expenses\n## Question 7 – Information on risk/opportunity factors affecting intangibles\n## Question 8 – Issues to be considered\n## Question 9 – Placement of the information\n# APPENDIX 1 – Suggested disclosures on specific intangibles\n# APPENDIX 2 – List of respondents and outreach activities","[{\"question\":\"Why did EFRAG issue a discussion paper on intangibles?\",\"answer\":\"EFRAG added a research project on better information on intangibles to its agenda after its research agenda consultation. The discussion paper aimed to analyze approaches for providing better information about intangibles used in entities’ operations.\"},{\"question\":\"What does the statement include regarding the IASB project?\",\"answer\":\"It includes EFRAG’s tentative recommendations for a forthcoming IASB standard-setting project on intangibles. Recommendations address recognition, measurement and disclosure requirements, based on feedback from the DP consultation.\"},{\"question\":\"Which topics are covered in the analysis of responses?\",\"answer\":\"The analysis covers issues with current information, the best way forward, recognition, possible measurement bases, disclosures for specific intangibles, future-oriented expenses, risk/opportunity factors, and how information should be placed in financial reporting.\"}]","Recommendations and Feedback Statement - Better Information on Intangibles - Which is the best way to go? | PDF",131]