Should annual goodwill impairment tests be done away with for public companies? Should other assets be subsumed into goodwill? The FASB is asking these questions and others as it solicits feedback in its recent invitation to comment on identifiable intangible assets and the subsequent accounting for goodwill (comments are due October 7). In a podcast interview, Andreas Ohl (PwC) talks about the five things you need to know about the FASB’s proposal. Ohl is also the chairman of the Business Valuation Standards Board at the International Valuation Standards Council.