IASB Surveys on IAS 38 Intangible Assets

The UKEB would like to highlight the IASB’s surveys to stakeholders who may have an interest in accounting for intangibles.

The IASB recently launched a project to comprehensively review the accounting requirements for intangibles. The project aims to assess whether the requirements in IAS 38 Intangible Assets remain relevant to current business models or require improvements.

The IASB is inviting stakeholders to take part in its short surveys on the accounting requirements for reporting on intangibles in company financial statements. There is a separate survey for (a) investors and (b) companies and other stakeholders.

The surveys will help the IASB to determine:

• the problem that the IASB needs to solve;
• the scope of the project; and
• how the IASB should best stage the work to deliver timely improvements.

Surveys closing date: 30 November 2024

Click to participate in the survey for investors or companies/other stakeholders.

The UKEB’s reports on the accounting for intangibles and accompanying resources are available on our website.