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Intangibles are tricky to value and report, and I think GAAP needs to evolve to accommodate the changing intangibles that arise with modernizing times.

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If the estimated fair values of intangibles are material, then it may be useful to record them at fair value. This will make the financial statements more relevant.

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Because intangibles may have material aspects to them, GAAP could explore valuing individual various aspects of each individual intangible in order to most accurately value them

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Could be better but difficult to determine the tradeoff  between faithful representation and relevance

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Estimated values for internally generated goodwill would be prohibitively difficult and expensive to develop and audit. Plus, how could you make sure the numbers were reliable?

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I think intangibles are always going to be changing in nature as time goes on, so GAAP is always going to have to adapt and accommodate the time period it is in! GAAP should not be stagnant when it comes to reporting intangible value.

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in order to have the more accurate value of the intangible assets, the improvement of current GAAP is needed.

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in order to have the more accurate value of the intangible assets, the improvement of current GAAP is needed.

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Current GAAP does a good job of trying to depreciate and amortize intangibles, but there original estimations could maybe try to have more concrete evidence to back them up. Investors should be given data to how the companies estimate intangible values.

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I think US GAAP needs to do better in inte

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We might have a better way to deal with intangible assets since they are more actively changing and if we could identity the source of the change of intangible assets, we might have a better method.

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Create a system that place tangible value on intangible assets

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Intangible assets are inherently subjective in their valuation, but GAAP could do a better job a valuing them at Fair Value, perhaps by adding new metrics to their valuation process.

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I think US GAAP should attempt to develop measures that can be assigned to intangible assets to provide a baseline to which they can be derived

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Everyone uses different standards to estimate the value of intangibles such as goodwill, so written guidelines in GAAP might prove useful for comparability of goodwill values.

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I believe that GAAP can be improved on when valuing the company’s intangibles in order to make the accounting information more useful to investors.

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Intangible Assets are difficult to measure because of their possible high value with being immaterial, plus internally developed intangibles are valuable and should have some worth, so I think GAAP needs to keep working to improve the system

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From the graph, we can see the valuation in terms of accounting is not matched with markets. I think we need solid criteria or central force for measurement. 

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From the graph, we can see the valuation in terms of accounting is not matched with markets. I think we need solid criteria or central force for measurement. 

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I think that intangibles are very difficult to measure so maybe a new valuation tactic that constantly updates to its market value would be better. This would reduce massive changes in the value of intangibles.

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GAAP currently allows for too much leeway for goodwill and other intangibles to be recorded

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There is always something to improve on but these assets are very tricky to value