footbridge

To the Point: FASB staff seeks input on whether to pursue standard setting on intangibles


Overview

Our publication discusses the FASB staff’s Invitation to Comment seeking feedback on the need to improve US GAAP related to the accounting for and disclosure of intangibles, including whether the accounting for intangibles should vary depending on how the asset is obtained (i.e., acquired in business combinations, asset acquisitions or internally developed). Comments are due by 30 May 2025.

Download PDF