对FASB邀请对可识别无形资产和商誉后续会计进行评论的回应

IF 2.2 4区管理学 Q2 BUSINESS, FINANCE

Accounting Horizons Pub Date : 2021-10-01 DOI:10.2308/horizons-2020-194

Shana M. Clor-Proell, Nerissa C. Brown, Stephen R. Stubben, B. White, Elizabeth Blankespoor, Elizabeth A. Gordon, Mahendra R. Gujarathi, E. Henry, Kenneth J. Merkley

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引用次数: 11

摘要

2019年10月，美国会计协会财务会计和报告科财务报告政策委员会向财务会计准则委员会提交了一封关于企业合并中收购的某些可识别无形资产的会计和商誉后续会计的评论信。本文总结了意见函的内容，并讨论了未来研究无形资产的机会，这些无形资产可能会为会计准则制定决策提供信息。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Response to the FASB Invitation to Comment Identifiable Intangible Assets and Subsequent Accounting for Goodwill

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.

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来源期刊

Accounting Horizons BUSINESS, FINANCE-

CiteScore

3.80

自引率

4.00%

发文量

期刊介绍： Accounting Horizons is one of three association-wide journals published by the American Accounting Association AAA. This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession. The contents of Accounting Horizons, therefore, should interest researchers, educators, practitioners, regulators, and students of accounting.