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| 81) | According to Article 19(1) fourth subparagraph of the Accounting Directive, undertakings shall report information on the key intangible resources and explain how the business model of the undertaking fundamentally depends on such resources and how such resources are a source of value creation for the undertaking. Does this disclosure requirement apply to all kinds of key intangible resources, including intangible assets recognised on the balance sheet? Article 19(1) fourth subparagraph of the Accounting Directive is not limited to information about key intangible resources that are not recognised as intangible assets on the balance sheet. Consequently, the requirement applies to all key intangible resources of the undertaking, including intangible assets recognised on the balance sheet. This holistic approach allows users to understand the dependencies of the undertaking’s business model on key intangible resources and their relevance for the company’s value creation, irrespective of whether they would meet the recognition and measurement criteria of the applicable accounting framework. It will help users to assess the undertaking’s market value.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.