Discussion Paper - Business Reporting of Intangibles: Realistic Proposals

Published: 6 February 2019

Response deadline: 6 February 2019

Consultation document
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Title Discussion Paper - Business Reporting of Intangibles: Realistic Proposals
Format pdf, 336.1 KB
This project seeks to review current requirements and practice for the reporting of intangibles and to develop proposals for their improvement that can be implemented in the near future.  The scope of the project includes the treatment of intangibles in both the financial statements and in narrative communications, such as the Strategic Report.

The FRC's published feedback statement is available here .
Responses received
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Title 01 CPA Ireland Response
Format pdf, 58.4 KB
Title 03 UKSA Office Response
Format pdf, 763.8 KB
Title 12 Christopher de Nahlik Response
Format pdf, 267.4 KB
Title 13 ACCA Response
Format pdf, 152.7 KB
Title 11 The Wellcome Trust Response
Format pdf, 75.2 KB
Title 14 EAA Corporate Reporting Committee Response
Format pdf, 228.6 KB
Title 15 RICS Response
Format pdf, 191.1 KB
Title 18 Mazars Response
Format pdf, 164.0 KB
Title 19 ICAS Response
Format pdf, 141.6 KB
Title 20 CRUF Response
Format pdf, 383.3 KB
Title 21 ABI Response
Format pdf, 114.8 KB
Title 23 KMPG Response
Format pdf, 2.6 MB
Title 24 ICAEW Response
Format pdf, 143.5 KB
Title 02 PwC Response
Format pdf, 265.4 KB
Title 04 CPA Australia Response
Format pdf, 146.4 KB
Title 05 Grant Thornton UK LLP Response
Format pdf, 763.3 KB
Title 06 Ernst & Young Response
Format pdf, 93.9 KB
Title 07 Dr Janice Denoncourt Response
Format pdf, 79.4 KB
Title 08 SEAG Response
Format pdf, 30.5 KB
Title 09 The 100 Group Response
Format pdf, 120.5 KB
Title 10 WICI Response
Format pdf, 124.3 KB
Title 16 QCA Response
Format pdf, 267.1 KB
Title 17 IR Society Response
Format pdf, 104.9 KB
Title 22 Business Europe Response
Format pdf, 1.3 MB

Consultation status: closed