Intangibles Project


The UK Endorsement Board is undertaking a comprehensive research project to consider how the accounting for, and reporting of, Intangible Assets could be improved to provide investors with more useful general purpose financial statements to assist them to make better informed decisions. 

Intangible assets are expected to form a key part of the IASB’s future standard setting agenda. A pro-active thought leadership project on intangible assets will enable the UKEB to fulfil its responsibility to proactively participate in the development of high-quality accounting standards by leading the UK debate on accounting and reporting of intangible assets as well as contributing to and actively participating in the international debate on a timely basis. 

The project will:

  • Explore UK stakeholders’ views on the accounting for intangibles under International Accounting Standards.
  • Review the nature and extent of current reporting practices for intangibles among listed UK companies using IFRS standards.
  • Engage with investors to better understand their perspectives on the current and future reporting of intangibles in the financial statements.


We are interviewing UK stakeholders about their views on the accounting for Intangibles in April and May of 2022. We would like to hear the perspectives of individuals from a variety of backgrounds, including users and preparers.

If you would like to share your views, please contact us (see below).

Qualitative Analysis of Intangible Reporting in the UK

A significant part of the project is to obtain and document an understanding of the current reporting of intangible items by UK listed companies that use IFRS when preparing their annual financial statements. This includes both capitalisation and expensing, along with associated disclosures.

We would be interested to hear from academics who have or are currently undertaking similar research.

Contact us at if you would like further information.

Background to the UKEB research project 

Document type
22 April 2022