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Accounting for identifiable intangible assets in a business combination for public business entities and not-for-profit entities

The objective of this project is to evaluate whether certain intangible assets should be subsumed into goodwill.


Meeting minutes

FASB Board discussions regarding this project are found in the following meeting minutes:

  • October 24, 2018 — The Board discussed a research project on the subsequent accounting for goodwill and the accounting for certain identifiable intangible assets in a business combination. 
  • June 20, 2016 — The Board discussed the status of this project.
  • October 28, 2015 — The Board discussed issues for identifiable intangible assets in a business combination.
  • April 7, 2015 — The Board held an educational session to discuss the progress made on this project.
  • November 5, 2014 — The Board discuss the inclusion of certain intangible assets as a part of goodwill.


Current status

At its October 24, 2018, meeting, the FASB staff research and analysis related to a potential project on accounting for goodwill and certain intangible assets. The Board decided to add a project to its technical agenda and directed its staff to draft, for a vote by written ballot.


Project milestones

Date Developments Comments
November 5, 2014 Added to the FASB's agenda.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.