EFRAG invites user input on intangibles reporting

Posted on September 30, 2025 by Editor

EFRAG is turning the spotlight on intangibles. In November it will host a series of online workshops with investors, analysts and International Accounting Standards Board (IASB) representatives, asking a simple but far-reaching question: what information on intangibles do users really need?

The sessions will dive into categories such as software, AI, data and platforms; R&D and patents; brands and customer relationships; and other intellectual property. Participants will discuss what information is available today, how it is used in practice, and where gaps in reporting force investors to make their own adjustments. The goal is to capture the variety of perspectives across industries and feed these insights into the IASB's Intangible Assets project.

Intangibles are the value drivers of the modern economy, yet they remain the blind spot of financial reporting. With user needs differing widely, the workshops could help shape a reporting model that recognises how companies actually create and sustain value.

Structured, digital disclosure of intangibles would make it possible to compare across firms and sectors, spot trends, and bring much-needed transparency to one of the least visible areas of the balance sheet.

Follow this link to find out more and register for the workshops.