THE PRODUCTION AND CONSUMPTION OF INFORMATION ON INTANGIBLES: AN EMPIRICAL INVESTIGATION OF CFOs AND INVESTORS

Joint webinar hosted by EFFAS, EFRAG, ICAS and the University of Ferrara

Date: Thursday 30 November 2021

Time: 2pm GMT / 3pm CET (1hr 30 min)

Event summary

We invite you to a public webinar on Tuesday 30 November to discuss the results and practical recommendations from a large-scale research project on reporting of Intangibles from the University of Ferrara (Italy). The project was funded by ICAS and supported by EFRAG and EFFAS.

As the global economy has moved from manufacturing to service-based, there has been increasing focus on the intangible drivers of value within companies, and how these act as indicators of the performance and future value of a business. At the same time, concerns have been voiced that financial statements are losing their relevance as they do not reflect many of these intangible elements.

This academic research produces empirical evidence and insights on the views of preparers (CFOs and chief accountants) and users (investors and financial analysts) about intangibles-related information.

Key themes and topics

• Production processes and disclosure modes of intangibles – traditional accounting and non-financial/narrative information
• The desired ‘’consumption’’ processes of intangibles information by users
• Critical characteristics for corporate production/disclosure and consumption processes, and the authors suggestions for policy makers and standard setters to address them

Who are the speakers

The event will be chaired by Guy Jubb, Chair of the ICAS Research Panel.

• Research team
  • Dr. Laura Girella, University of Modena and Reggio Emilia (Italy)
  • Prof. Giuseppe Marzo, University of Ferrara (Italy)
  • Prof. Stefano Zambon, University of Ferrara (Italy)
• Alain Deckers, Head of Unit, European Commission, DG FISMA
• Representatives from EFFAS, EFRAG and ICAS

Counts as CPD activity 

Depending upon your individual role and training and development needs, watching this webinar can count towards your annual Continuing Professional Development (CPD) requirement.