Workshop invitation: Explore accounting for intangibles with the UKEB
Is better accounting for intangibles possible?
The UK Endorsement Board invites stakeholders to take part in a series of interactive online workshops to explore accounting for intangibles, using practical case studies to examine how different intangible‑related transactions are understood, measured, and reported today.
Traditional accounting boundaries are increasingly being tested, as value creation shifts from easily accountable outputs from machines and factories towards more intangible outputs from people, innovation, data and sustainability.
As part of its active research project to gather UK evidence and stakeholder views (to inform the International Accounting Standards Board (IASB)’s comprehensive review of IAS 38), the UKEB is asking: do current approaches to accounting for intangibles still reflect today’s economic reality?
Stakeholders are invited to attend any of the four separate one‑hour online workshops, each focusing on a different case study. Participants may attend one or more sessions.
|
Case study |
Date | Time |
|---|---|---|
| Research and Development (R&D) | Wednesday 27 May | 16:00-17:00 hrs |
| Training costs | Thursday 28 May | 14:00-15:00 hrs |
| Carbon credits | Friday 29 May | 11:00-12:00 hrs |
| Data | Tuesday 2 June | 14:00-15:00 hrs |
Please indicate your preferred session(s) in the registration form by 22 May 2026, and we will send you the relevant joining links.
You do not need to be a technical accounting expert to take part. We welcome participants with an interest in how value is created, reported, and communicated, including:
- Preparers and users of financial information
- Advisors and practitioners
- Academics and policymakers
Participants will have the opportunity to share their perspectives on:
- Underlying economics of different types of intangibles
- Recognition, measurement, and disclosure challenges
- Key tensions and trade‑offs within existing accounting frameworks
The focus is not on determining “right answers” or prescribing specific accounting treatments, but on better understanding the nature of different transactions and identifying principles that may inform future thinking about intangibles.
Contribute your insights to an open, qualitative discussion, challenge assumptions and explore alternative viewpoints, and help to inform the development of thinking that could influence future international accounting standards related to intangible assets.
We encourage you to come ready to engage, question, and share your experience, and would be delighted to have you join us.