The Private Company Council (PCC) added this issue to its agenda in response
to feedback from some private company stakeholders indicating that the benefits
of the current accounting for identifiable intangible assets acquired in a business
combination may not justify the related costs. By providing an accounting
alternative, this Update reduces the cost and complexity associated with the
measurement of certain identifiable intangible assets without significantly
diminishing decision-useful information to users of private company financial
statements.

 



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