The Private Company Council (PCC) directed the FASB staff to conduct further research and analysis on an alternative, or a variation thereof, to recognize and measure separately from goodwill only those intangible assets in a business combination that are capable of being sold or licensed independently from other assets of the business. This is part of the PCC’s project Accounting for Identifiable Intangible Assets in a Business Combination (Issue No. 13-01A).