This website uses cookies for analytics and functionality purposes. To change your cookie settings or find out more, click here. If you continue browsing our website, you accept these cookies.
Accountants Accounting and Reporting Policy Research Activities Investor Views on Intangible Assets and their Amortisation

Investor Views on Intangible Assets and their Amortisation

In March 2014, the FRC published a paper detailing the results of research into investor views on accounting for intangible assets under International Financial Reporting Standards (IFRSs).

The report reflects the views of 27 investors on the accounting treatment of different classes of intangible assets in the statement of financial position and their amortisation in the income statement. Investors were asked to provide their views on:

  • intangible assets acquired in a business combination

  • internally generated intangible assets

  • separately acquired intangible assets; and

  • the adequacy of presentation and disclosure.

The full report can be accessed here (PDF).