5496 1 aug ias plus UKEB report on accounting for intangibles UKEB intangibles guidance is useful context for impairment and recognition judgements, but applies to UK reporters; limited direct impact on UAE-domiciled groups. 5

0213 17 may icaew The future of accounting for intangibles Early-stage IASB thinking on intangibles accounting reform. Useful context if your group holds material goodwill or IP; not yet actionable guidance. 4