Contribution to EAA Working Group Intangibles

Denoncourt, J. ORCID: 0000-0003-2176-8935, 2022. Contribution to EAA Working Group Intangibles. In: EAA Working Group Better Information on Intangibles, Virtual organised via ZOOM via University of Exeter, 28 January 2022.

Presentation 1512814_Denoncourt.pptx - Published version Download (4MB)

Abstract

The European Accounting Association (EAA) Working Group on Intangibles was formed in November 2021. It is chaired by Professor Stefano Zambon, University of Ferrara, Italy and vice-chaired by Professor Jan Marton, University of Gothenburg, Sweden. The work of the group involves meeting regularly to prepare a formal report to EFRAG’s Discussion Paper "Better Information on Intangibles – Which is the best way to go?" in June 2022. In this presentation, Associate Professor Dr J Denoncourt sets out her ideas, provides thought leadership and potential solutions as part of addressing Q1 of the Discussion Paper aimed at improving the quality of information, are practical, enhance transparency and accountability. In particular she raises the original idea of introducing an equivalent provision to that in Chapter 2 Companies Act 2006 (UK): Accounting Records Section 386 for new legal requirement to keep Records of Intangible as the foundation for companies to provide better information on intangibles; and the use of Technology Readiness Levels in non-financial disclosure in connection with key research projects,

Item Type:	Conference contribution
Creators:	Denoncourt, J.
Place of Publication:	United Kingdom
Date:	28 January 2022
Identifiers:	Number Type 1512814 Other
Divisions:	Schools > Nottingham Law School
Record created by:	Jonathan Gallacher
Date Added:	26 Sep 2022 14:19
Last Modified:	26 Sep 2022 14:19
URI:	https://irep.ntu.ac.uk/id/eprint/47123

Actions (login required)

Edit View

Views

Downloads