TY - JOUR
T1 - Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the FASB Invitation to Comment on Identifiable Intangible Assets and Subsequent Accounting for Goodwill
AU - Clor-Proell, Shana M.
AU - Brown, Nerissa
AU - Stubben, Stephen R.
AU - White, Brian J.
AU - Blankespoor, Elizabeth
AU - Gordon, Elizabeth A.
AU - Gujarathi, Mahendra R.
AU - Henry, Elaine
AU - Merkley, Kenneth J.
N1 - Publisher Copyright:
© 2022, American Accounting Association. All rights reserved.
PY - 2022/9
Y1 - 2022/9
N2 - In October 2019, the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association submitted a comment letter to the Financial Accounting Standards Board regarding the accounting for certain identifiable intangible assets acquired in a business combination and subsequent accounting for goodwill. This paper summarizes the content of the comment letter and discusses opportunities for future research on intangible assets that may inform accounting standard-setting decisions.
AB - In October 2019, the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association submitted a comment letter to the Financial Accounting Standards Board regarding the accounting for certain identifiable intangible assets acquired in a business combination and subsequent accounting for goodwill. This paper summarizes the content of the comment letter and discusses opportunities for future research on intangible assets that may inform accounting standard-setting decisions.
KW - FASB
KW - accounting standards
KW - goodwill
KW - intangible assets
UR - http://www.scopus.com/inward/record.url?scp=85138746776&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=85138746776&partnerID=8YFLogxK
U2 - 10.2308/HORIZONS-2020-194
DO - 10.2308/HORIZONS-2020-194
M3 - Comment/debate
AN - SCOPUS:85138746776
SN - 0888-7993
VL - 36
SP - 1
EP - 19
JO - Accounting Horizons
JF - Accounting Horizons
IS - 3
ER -