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.
Response to the FASB Invitation to Comment Identifiable Intangible Assets and Subsequent Accounting for Goodwill
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Shana Clor-Proell, Nerissa Brown, Stephen Stubben, Brian White, Elizabeth Blankespoor, Elizabeth Gordon, Mahendra Gujarathi, Elaine Henry, Ken Merkley; Response to the FASB Invitation to Comment Identifiable Intangible Assets and Subsequent Accounting for Goodwill. Accounting Horizons 2021; doi: https://doi.org/10.2308/HORIZONS-2020-194
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