Intangibles: How should we account for their value?

Tuesday 28 March 2023 | 13:30 - 14:30 | Lunch Event

This is an in-person event.

During Q1 2023 the UKEB intends to publish the first of a series of research reports into the Accounting for Intangibles. Concerns about the accounting for intangibles are not new. Each of the IASB’s three agenda consultation exercises elicited stakeholder calls for it to review its standard for intangibles - IAS 38 and address the shortcomings of the current accounting for intangibles.

At the heart of these concerns is the view that accounting requirements do not reflect the economics, and that this impacts the information available for decision making. The UKEB’s report will explore the views of a range of UK stakeholders on current and possible future accounting for intangibles under International Accounting Standards and the economic underpinnings of intangibles in the UK economy.

In this session a range of topics considered in the report will be discussed;

  • What is wrong with the current accounting
  • Should more intangibles be recognised on the balance sheet
  • How would they be measured
  • What additional disclosures would be decision useful for investors.

The UK Endorsement Board (UKEB) looks forward to sharing this report with members in this interactive session in the CFA UK boardroom. 


Registration: 13:20

Event: 13:30 - 14:30

CPD Points: 1.00


Stefano Alderighi, Project Director, UKEB

Stefano Alderighi is Project Director at the UKEB, where he manages the economics team. Before he worked at the World Federation of Exchanges, where he conducted research on financial economics, and at the University of Essex, where he held a teaching position.

Stefano has an MSc and PhD in economics from the University of Essex.

Matt Tilling, Project Director, UKEB

Matt Tilling (CPA) has had a career focused around IFRS accounting standards. In 2021 Matt joined the UK Endorsement Board as a Project Director, with a major focus of his work being accounting for intangibles.

Prior to this he was Director of Education at the International Accounting Standards Board (IASB) supporting the implementation of IFRS Standards around the World.

Matt has also held academic roles (including Head of Accounting at the University of Notre Dame, Australia, and run courses on financial accounting and financial statement analysis at Cambridge University), and in the profession (including Senior Manager at BDO, Australia).

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