Hi Jason:

thank you for your comments.

did you once review a FAJ article that discussed the utility of analyzing financial statements because of the recognition rules of accounting standards for intangibles (research and development vs. acquired intangibles)?

i have visited the FAJ issues back to 2 issues in 2017 (the last year of bimonthly issues?) but have not located the article. i wonder if the article has implications for the measurement of economic growth.