[Federal Register Volume 61, Number 43 (Monday, March 4, 1996)]
[Notices]
[Page 8313]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-4886]



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SECURITIES AND EXCHANGE COMMISSION
[Release No. 34-36892; File No. 4-388]


Symposium on Intangible Assets

AGENCY: Securities and Exchange Commission.

ACTION: Notice of symposium.

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SUMMARY: The Securities and Exchange Commission (``Commission'') is 
announcing that it will hold a symposium on issues related to the 
financial accounting and reporting of intangible assets. The symposium 
will have various panels that will address such topics as the nature 
and types of intangible assets, including intellectual property, human 
capital, research and development, software and related items. 
Discussion at the symposium also will center upon the types of 
companies that utilize intangible assets, the importance of disclosure 
relating to these assets from the perspective of investors and other 
users of financial reporting, and the sources of information relating 
to intangible assets. Invited panelists also will discuss issues 
related to the measurement of intangible assets by preparers of 
financial reports, concerns about disclosures related to intangible 
assets, academic research pertaining to such assets, and the experience 
of U.S. and foreign standards setters with regard to accounting and 
disclosure of intangible assets. The symposium will conclude with a 
general discussion of issues raised by the various panels and measures 
that might be taken to address these issues.x
    Invited panelists will include academics engaged in the study of 
intangible assets, representatives of U.S. and foreign companies that 
utilize intangibles, and various representatives of the accounting 
profession and standard setting community. A list of the panelists will 
be published at a later date.

DATES: The symposium will be held on Thursday, April 11, 1996 from 1:00 
p.m. to 5:30 p.m., and on Friday, April 12, 1996 from 9:00 a.m. to 4:30 
p.m..

ADDRESSES: The symposium will take place in Room 1C-30 at the 
Securities and Exchange Commission, 450 Fifth Street, N.W., Washington, 
D.C. 20549.

FOR FURTHER INFORMATION CONTACT:
The symposium is open to the public. Members of the public planning to 
attend the symposium are encouraged to contact Terry Warfield at (202) 
942-4400 or Andre Owens at (202) 942-0800.

    Dated: February 27, 1996.
Margaret H. McFarland,
Deputy Secretary.
[FR Doc. 96-4886 Filed 3-1-96; 8:45 am]
BILLING CODE 8010-01-M