PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the Subcommittee on Capital Markets, Insurance and Government Sponsored Enterprises.
Congressional Research Service
Version 00 · Introduced in House · Sep 24, 2002
Valuation of Intangible Assets Act of 2002 - Directs the Securities and Exchange Commission to: (1) evaluate for Congress the general usefulness of financial statements prepared under generally accepted accounting principles in providing accurate information to investors about intangible assets and operating performance measures; (2) consider the impact that shortcomings in generally accepted accounting principles have on securities market volatility, capital allocation, and the ability of investors to make sound judgments about valuation; (3) consider methods to better identify, value, and account for purchased and internally generated intangible assets; (4) examine the general questions surrounding the role of intangible assets in financial reporting in the economy; and (5) examine how enhanced disclosure can be accomplished without exposing industries or companies to increased litigation.
People & committees
Rep. Dooley, Calvin M. [D-CA-20] · D–CA
Legislative record
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Referred to the Subcommittee on Capital Markets, Insurance and Government Sponsored Enterprises.
Referred to the House Committee on Financial Services.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Aug 19, 2025. Consult Congress.gov for the current record.
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