Response to the FASB Invitation to Comment on Recognition of Intangibles Article

Chen, Lucy H, Durney, Michael T, Hill, Mary S et al. (2025). Response to the FASB Invitation to Comment on Recognition of Intangibles . 10.2308/JFR-2025-019

cited authors

  • Chen, Lucy H; Durney, Michael T; Hill, Mary S; Vulcheva, Maria I

authors

publication date

  • September 10, 2025

keywords

  • AMORTIZATION
  • ASSETS
  • Business & Economics
  • Business, Finance
  • DEVELOPMENT CAPITALIZATION
  • EXPENSES
  • FASB
  • INFORMATION
  • POLICY
  • RESEARCH-AND-DEVELOPMENT
  • Social Sciences
  • VALUE-RELEVANCE
  • accounting standards
  • intangible assets
  • research and development

Digital Object Identifier (DOI)

publisher

  • AMER ACCOUNTING ASSOC