Dear respondent,
This questionnaire asks about the views of users of financial statements prepared using IFRS Accounting Standards (IFRS financial statements) on the accounting and reporting for intangible items.
Background
The UK Endorsement Board (UKEB) is the UK standard setter for IFRS Accounting Standards. As part of its role, the UKEB influences the International Accounting Standards Board (IASB) during the development of IFRS Accounting Standards, ensuring that UK stakeholders’ views are reflected in the IASB’s work.
In April 2022, following its third agenda consultation, the IASB added a comprehensive review of the accounting requirements for intangibles to its research project pipeline. In response, the UKEB is undertaking research on accounting and reporting for intangible items to better understand UK users’ views.
The Questionnaire
This questionnaire asks you to consider:
- The economic relevance of intangible items as a driver of company performance;
- The usefulness of existing information about intangible items in financial statements currently prepared according to IFRS Accounting Standards; and
- What additional information about intangible items could provide more relevant information for use when making investment/lending decisions.
The questionnaire will take 10-15 minutes to complete. Your views will make a valuable contribution to the UKEB's understanding of users’ views on the accounting and reporting of intangible items, and help influence the IASB to enhance IFRS Accounting Standards and reporting information on intangible items that provide useful inputs to users of financial statements.
Data Usage
Responses will be used by the UKEB as evidence to write a report on UK users of financial statements' views on the accounting requirements for intangibles under IFRS Accounting Standards, and potential future improvements to them. Responses will be considered individually, kept confidential and anonymised for the purposes of the report.*
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*By completing this survey, you accept that we will process your personal data in line with our Privacy Statement (https://www.endorsement-board.uk/website-privacy-statement) and Individual Rights (Data Privacy) Policy (https://assets-eu-01.kc-usercontent.com/99102f2b-dbd8-0186-f681-303b06237bb2/7ee2313b-7dbb-4f2b-ae96-ef254e5b727e/UKEB%20Individual%20Rights%20%28Data%20Privacy%29%20Policy.pdf). We will securely store your personal data until the research period concludes. We may then anonymise your responses to enable us to use the responses for further research. We respect your trust and protect your privacy, and therefore will not sell or share this personal data with any third parties.
Where consent is given, the Secretariat may use contact details provided to contact individual respondents to clarify aspects of their response or further investigate themes/topics. Individual responses will not be published. Your contact details will not be used for any other purposes.
If you have any questions or change your mind, please contact privacy@endorsement-board.uk.