The intangible asset classification (like goodwill) raises the question whether any (all?) digital money would be classed as intangible wouldn't it?
FASB and IFRS are standards not law. More error from the fledgling Legal Beagle.
You, sir, are in over your head on this topic. Allow me to shut you down:
(1) The SEC is an administrative agency.
(2) SEC makes administrative law, which is a very important part of the legal spectrum
(3) The SEC requires certain entities to use GAAP (Generally Accepted Accounting Principals) in their financial reporting
(4) GAAP contains Goodwill reporting requirements
(4.1) Incidentally, FASB is responsible for establishing GAAP.
But keep it up with the creative nicknames. Really effective logic there.
Just fyi ... GAAP were suspended at the height of the financial crises in 2008 ... I'm not sure if they have been re-instated ... hey maybe there's some really useful research you could do for society?
Find out what the status is of GAAP being applied to major banking institutions, particularly with regards to the "mark-to-market" or "mark-to-model" rules of MBS held by the off-balance sheet entities of Goldman Sachs, JP Morgan Chase .... the public really got screwed over on that one, go at it!
Seeing as you seem to have abandoned doing anything novel in the Bitcoin field, since
"I've talked to a lot of professors and practicing attorneys in the last week or so, and they all agree that the attachment of property rights to bitcoin is so obvious that it is barely even a legitimate question."
is probably not really "Legal Research", and probably not any more conclusive than hearsay.