The FASB Is Evaluating Ways to Improve Accounting for Intangibles: How new disclosure requirements could help investors and companies better understand the true value of intangible assets.

  • Published In: Strategic Finance, 2026. P. 1 1 of 3

  • Database: Academic Search Ultimate 2 of 3

  • Authored By: Chen, Lucy; Davenport, Stephan; Durney, Michael; Hill, Mary; Vulcheva, Maria 3 of 3

Abstract

The article discusses the Financial Accounting Standards Board's (FASB) efforts to improve the accounting and reporting of intangible assets, which have become increasingly significant in determining firm value. Current U.S. Generally Accepted Accounting Principles (GAAP) present inconsistent reporting requirements for intangibles, complicating their valuation. The FASB issued an Invitation to Comment (ITC) in December 2024 to gather public feedback on potential improvements, with a focus on enhancing disclosure requirements rather than imposing new capitalization rules. The article emphasizes the need for more comprehensive disclosures about intangible expenditures and outcomes to provide investors with better insights into companies' intangible investments. [Extracted from the article]

Additional Information

  • Source:Strategic Finance. 2026/01, p1
  • Document Type:Article
  • Subject Area:Business and Management
  • Publication Date:2026
  • ISSN:1524-833X
  • Accession Number:191579050
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