In December 2018, EFRAG called for an academic literature review on intangibles. A team from the University of Ferrara was selected to perform the review. The literature review includes papers providing insight on the following areas:
- Intangibles in a macro perspective;
- Unaccounted intangibles and their impact on the relevance of financial reporting;
- Information on specific unaccounted intangibles and its impact on company performance, market value and users;
- Information on intellectual capital and its effects on company performance, market value and users;
- Frameworks and models for measuring and reporting on intangibles and their impact on company performance, market value and users.
The review is focusing on literature published since 2007.
The review is available here