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).