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There should be GAAP that allow/require reporting for metrics beyond just financial measures. For example, companies should be required to publish sustainability reports and other non-financial metrics that impact the company’s value.

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Regulate goodwill?

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I mean goodwill is trick to value, and observing it subjectively is even tougher. Its hard to find the fair value of the little man saying you got mail since he is an intangible. It can be constantly inflated and deflated based upon market speculation. Of the early 2000's AOL was one of the main browsers, now it is far less valued.

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Maybe try to develop some sort of algorithm or mathematical model for intangibles like goodwill. While it may be difficult to do, it seems like a very subjective item relative to most accounting items and a method to reduce massive impairments or over/under statements in the first place seems needed.

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Intangibles are difficult to value as one cannot observe it like PPE and determine value from its availability, and the rules that are in place for them are the best they can be in regard to how they are reported in one's assets.

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Finding the fair value of intangibles through estimations may be a better way to report them because of the higher level of importance that they provide for investors. Though a daunting task, the amount of data that is used today could provide solid models for estimating intangibles.

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Rather than simply having one all-encompassing goodwill account, GAAP should require that goodwill be separated into smaller, more detailed accounts, so that investors can better understand the firm's reasoning behind these accounting decisions

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I think that GAAP should adjust by increasing the regulations on what intangibles should be included on the financial statements in order to make the statements more relevant.

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For large goodwill numbers include it separately from assets.

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Possibly create a cap on the ratio of goodwill to a company’s overall assets so companies don’t abuse using it as a “plug” all the time. Whatever excess goodwill remains after the cap should be written off somehow...idk

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I think we can improve the US GAAP by finding a better way to evaluate the intangibles such as good will to ensure that it won’t change dramatically as result of economic change.

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Even amortize some of the indefinite life intangibles because of their value

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There should be detailed notes disclosed with information of the company’s intangibles and how they valued it

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Find someway to assess what the estimated sales would be of products if they didn't have the name behind them. If you are able to find what the company name does for sales then you can attribute that difference to goodwill. This could also be completely impossible and wrong.

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I think there is a way to measure intangible value, but it’s difficult to set a standard measurement since intangibles are complex and vary from company to company.

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I think accounting for more intangibles would provide more relevant information for investors, unfortunately I'm not sure how GAAP could change to consistently do that

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If there was a way to mathematically calculate goodwill this would help companies fairly value goodwill in their financial statements, which would make the information potentially more relevant

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Intangibles are very difficult to measure but some sort of valuation should be made

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Intangibles are very difficult to measure but some sort of valuation should be made

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I think we can regulate goodwill better. The fact that AOL wrote off that much goodwill, the size of Ecuador's GDP shows that this needs regulation and a better valuation technique

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Something should maybe change when it comes to goodwill because I feel it is more abstract than the other intangibles

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I'm not entirely sure the magnitude of the GAAP rules on goodwill estimations. The question we must ask is: Is our current goodwill calculation highly relevant to investors? If yes, then we need no change. If no, then there must be a discussion.

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Intangibles are very difficult to value since they can be formed in many different ways. It would be very hard to put a set of standards on a nondiscrete thing.

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Companies should be more conservative in their reporting of intangible assets, maybe this is something the SEC or FASB can fix by creating a new way to calculate intangible assets.

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It could be better if there were a better way to value goodwill and it's estimated future value it could bring

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あ

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I can’t think of any other way to measure them, they must be valued subjectively. It’s unfortunate they’re so large.

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find comparable intangibles and average them

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I think there is a better way to improve US GAAP especially Goodwill. Make a standardize a metrics to amortize intangibles. 

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I think there is a better way to improve US GAAP especially Goodwill. Make a standardize a metrics to amortize intangibles. 

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maybe we can find average fair value on the market to determine goodwill

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maybe we can find average fair value on the market to determine goodwill