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

by: Dan Spaeth, Senior Managing Partner, IP Advisory

In July, the FASB issued an Invitation to Comment seeking input from Public Business Entities (and others) on whether it should simplify accounting for goodwill and certain intangible assets and whether it should change the disclosure requirements and any other aspects of accounting for these items.

Comments are due by 7 October 2019. Here is how you can respond using one of the following methods:

• Submitting comments through the electronic feedback form

• Emailing comments to, File Reference No. 2019-720

• Sending a letter to “Technical Director, File Reference No. 2019-720, FASB, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116.”

All comments received are part of the FASB’s public file and are available at

In recent years, the value of intangible assets have grown to an estimated 80%+ of total enterprise value for S&P 500 companies. Now, more than ever, it is critical to understand the value of your intangible assets, your monetization and strategic options as well as how new accounting and disclosure requirements could impact your industry and organization.

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