FASB endorses three alternatives to U.S. GAAP.
The Financial Accounting Standards Board has voted to endorse three alternatives within U.S. Generally Accepted Accounting Principles proposed by the Private Company Council to address concerns raised about the relevance and complexity of certain aspects of GAAP for private company stakeholders. FASB is expected to issue the three proposals as exposure drafts for public comment this summer.
1 The first proposat--derived from PCC Issue No. 13-01A, Accounting for Identifiable Intangible Assets in a Business Combination--would not require private companies to separately recognize certain intangible assets acquired in a business combination.
2 The second proposal--derived from PCC Issue No. 1301 a, Accounting for Goodwill Subsequent to a Business...
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