【英文文献】无形资产与无公允价值是金融信息披露.pdf

______________________________ Proposal for a New Agenda Project ______________________________ DISCLOSURE OF INFORMATION ABOUT INTANGIBLE ASSETS NOT RECOGNIZED IN FINANCIAL STATEMENTS ______________________________ This Proposal discusses a proposed FASB project to establish standards for improving disclosure of information about intangible assets that are not recognized in financial statements. This Proposal is part of an August 17, 2001 request for comments about the objective and scope of this project, as well as a proposed project on reporting financial performance. 1 Comments are requested by September 19, 2001. DESCRIPTION OF THE PROPOSED PROJECT This potential FASB project on disclosure about intangibles would focus on improving information about intangible assets that are seen by many as increasingly important to business success but are not currently recognized as assets in financial statements. Intangible assets are generally recognized only if acquired, either separately or as part of a business combination. Intangible assets that are generated internally, and some acquired assets that are written off immediately after being acquired, are not reflected in financial statements, and little quantitative or qualitative information about them is reported in the notes to the financial statements. The principal goals of the project would be to make new information available to investors and creditors and to improve the quality of information currently being provided—information vital to well-reasoned investment and credit resource allocation decisions. A seconda