Electronic Feedback Form

Invitation to Comment – Identifiable Intangible Assets and Subsequent Accounting for Goodwill

Comment Deadline: October 7, 2019

If you are a professional who would like to submit a comment letter and/or be a participant at the roundtable representing yourself and not your affiliated organization, please:
  • Use a non-business email to submit your comment letter and
  • Clarify in your letter and at the roundtable that “these are my views and not my firm's”

The FASB invites comments on the Invitation to CommentIdentifiable Intangible Assets and Subsequent Accounting for Goodwill. A link to the invitation to comment is provided below. Respondents are requested to read the entire document before providing their comments. The Invitation to Comment describes issues and alternatives without expressing any preliminary Board views.

Comments are requested from both those who agree with the alternatives and issues and those who do not agree. Comments are most helpful if they identify and clearly explain the issue or question to which they relate. Those who disagree with an issue or alternative are asked to describe their suggested alternative(s), supported by specific reasoning. All comments received constitute part of the FASB’s public file. The FASB will make all comments publicly available by posting them to the Online Public Reference Room portion of its website.

Download the Invitation to Comment on Identifiable Intangible Assets and Subsequent Accounting for Goodwill

Interested parties may also provide their comments in the form of a written letter by submitting their comments via email to director@fasb.org, File Reference No. 2019-720 or by sending them to “Technical Director, File Reference No. 2019-720, FASB, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116.” Do not send responses by fax. All responses from those wishing to comment on the Exposure Draft must be received by October 7, 2019.

If you have any questions on this feedback form please contact Frank Powell at fwpowell@f-a-f.org.   For any questions relating to the Invitation to Comment, please contact Joy Sy at jsy@fasb.org.


This form includes all of the questions that are in the proposed Update. Questions requiring responses are denoted by a red asterisk (*).

If you would like to return to the form at a later time to complete or revise your responses, click the "Save" button to retain your responses. After clicking the "Save" button, you will be presented with a link that you should keep and use to return to your form at a later time. The feedback form can be saved only after the required respondent information section is completed.

You can edit any responses by clicking the "Back" button. Click the "Submit" button to send your comments to the FASB so that they may be added to the public record (i.e. made available on the FASB website).  After submitting your comments, you will be provided with a summary of your responses.