Intangible Assets

FASAB Contact: Josh R. Williams,, 202-512-4051

Research Objective:

Staff will research the significance of various intangible assets that exist throughout federal agencies for the Board to consider ultimately approving a project to develop accounting and financial reporting guidance for intangible assets that are not within scope of another more appropriate standard. The Board began initial deliberations of this topic as part of the now archived software licenses project. Members decided to archive the software licenses project due to the breadth of guidance potentially needed to address intangible assets.   

History of Board Activities