EFRAG to Hold Workshops on Users’ Needs for Intangibles Reporting

EFRAG is inviting users of financial statements to share their information needs on intangibles at a series of online workshops in November 2025. Each two-hour session will bring together users, EFRAG, and IASB representatives to clarify the respective key types of intangibles, how they create value, and the information users need to understand. Discussions will also examine what information about intangibles is available, how it is used in practice, its impact on valuation and investment decisions, and how users currently asses and, when necessary, adjust it.

Early findings suggest that users’ views vary widely, making it essential to explore the underlying reasons. EFRAG acknowledges that user information needs may differ across industries and sectors and depending on type of intangibles. The workshops have been grouped by type of intangible to identify differences in how information is analysed, adjusted, and the economic reasons behind these practices across industries and sectors.

Save the Date & Register

  • 4 November, 10:00-12:00 CET – focus on software, AI, data resources, algorithms, digital platforms. Register

  • 12 November, 10:00:12:00 CET – focus on R&D, patents and unpatented technology. Register

  • 17 November, 10:00:12:00 CET – focus on marketing and customer/supplier related intangibles (brands, trademarks, internet domains, customer lists or relationships) Register
  • 18 November, 10:00:12:00 CET – focus on intellectual property (copyrights, broadcast rights and other IP not covered in the other workshops). Register

This initiative contributes to the IASB’s Intangible Assets project, which is assessing users’ information needs on intangible assets and related expenditure.

For more information:

Contact Kathrin Schoene (Kathrin.schoene@efrag.org) and Juan José Gómez (juanjose.gomez@efrag.org). Stakeholders unable to attend may request an interview to provide feedback.

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