European Financial Reporting Advisory Group to run November 2025 workshops to gather users’ needs for intangibles reporting

The European Financial Reporting Advisory Group (EFRAG) has invited users of financial statements to participate in a series of online workshops in November 2025 to share information needs on intangibles reporting. The two-hour sessions will bring together users, EFRAG and International Accounting Standards Board (IASB) representatives and feed into the IASB’s Intangible Assets project on users’ information needs for intangible assets and related expenditure. The workshops are designed to clarify key types of intangibles, how they create value, and what information users need to understand, including what information is currently available, how it is used in practice, its impact on valuation and investment decisions, and how users assess and, where necessary, adjust reported information. EFRAG notes early findings that user views vary widely and that needs may differ by industry, sector and type of intangible, so sessions are grouped by intangible type to compare analytical approaches and the economic reasons behind adjustments. Sessions are scheduled for 4 November (software, AI, data resources, algorithms and digital platforms), 12 November (R&D, patents and unpatented technology), 17 November (marketing and customer or supplier-related intangibles such as brands, trademarks, internet domains and customer lists or relationships) and 18 November (copyrights, broadcast rights and other intellectual property not covered elsewhere), each from 10:00 to 12:00 CET. Stakeholders unable to attend may request an interview to provide feedback.