Response to the FASB Invitation to Comment on Recognition of Intangibles
本文总结了美国会计学会财务报告政策委员会提交给FASB的评论信中的关键立场，并指出了未来学术研究的机会，以帮助制定无形资产会计准则。
ABSTRACT The Financial Reporting Policy Committee (the Committee) of the Financial Accounting and Reporting Section of the American Accounting Association is responsible for providing input to standard setters on matters concerning financial reporting. The Financial Accounting Standards Board (FASB) is currently considering a standard-setting project related to the accounting for and disclosure of intangible assets. In May 2025, at the Committee’s request, we submitted a comment letter to the FASB in response to its Invitation to Comment on this topic. This paper summarizes the key positions presented in the letter and highlights opportunities for future academic research that may inform the development of accounting standards for intangible assets. JEL Classifications: M40; M41; M48.