Perspectives on the Financial Reporting of Intangibles

We dedicate this paper to the memory of our colleague and friend, Atsushi Kogasaka.

The views expressed in this paper are those of the authors and do not represent official positions of the Accounting Standards Board of Canada (AcSB), the Accounting Standards Board of Japan (ASBJ), Deutsches Rechnungslegungs Standards Committee of Germany (DRSC), the U.K. Financial Reporting Council (FRC) or the U.S. FASB. We would like to thank AcSB staff members Davina Tam and Andrew White, Ray J. Pfeiffer (editor), and our two anonymous reviewers for input that strengthened the paper.

Anthony Appleton, Formerly of United Kingdom Financial Reporting Council, London, United Kingdom; Andreas Barckow, Formerly of Deutsches Rechnungslegungs Standards Committee of Germany, Berlin, Germany; Christine A. Botosan, Financial Accounting Standards Board, Norwalk, CT, USA; Yasunobu Kawanishi and Atsushi Kogasaka, Accounting Standards Board of Japan, Tokyo, Japan; Andrew Lennard, Formerly of United Kingdom Financial Reporting Council, London, United Kingdom; Linda Mezon-Hutter, Formerly of Accounting Standards Board of Canada, Toronto, Ontario, Canada; Joy Sy, Financial Accounting Standards Board, Norwalk, Connecticut, USA; Rebecca Villmann, Formerly Accounting Standards Board of Canada, Toronto, Ontario, Canada.

* Deceased.

Editor’s note: Accepted by Ray J. Pfeiffer.