IASB launches comprehensive review of accounting for intangibles

以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。

The International Accounting Standards Board (IASB) is commencing its comprehensive review of accounting requirements for intangibles .

The project will assess whether the requirements of IAS 38 Intangible Assets remain relevant and continue to fairly reflect current business models or whether the IASB should improve the requirements.

During the IASB’s Third Agenda Consultation , stakeholders identified this as a high priority project. This week’s IASB meeting signifies the start of the board’s work on this project, meeting the IASB’s commitment to its stakeholders.

The initial research and planning phase aims to define the scope of issues to be explored in the project and explore the best approach to plan and organise the work.

Over the next few months, the IASB will be consulting with its advisory bodies and other stakeholders to help inform the project plan. This will be discussed at a future public meeting.