Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
ASC 350, Intangibles‐Goodwill and Other, consists of five subtopics. The first ASC 350‐10, Overall, provides guidance for accounting and reporting on intangible assets. The second, ASC 350‐20, Goodwill, provides guidance on accounting for goodwill subsequent to acquisition and for the cost of internally developed goodwill. The third, ASC 350‐30, General Intangibles Other Than Goodwill, provides guidance on accounting and reporting for intangible assets other than goodwill acquired individually or with a group of other assets. The fourth, ASC 350‐40, Internal‐Use Software, provides guidance on accounting for software developed for internal use and determining whether that software is for internal use. The fifth, ASC 350‐50, Website Development Costs, provides guidance on accounting for costs associated with the development of a Website. This chapter presents the definitions of terms including in ASC 350 and discusses its perspectives and issues. It also talks about its concepts, rules, and presents examples.
ASC 350, Intangibles‐Goodwill and Other, consists of five subtopics. The first ASC 350‐10, Overall, provides guidance for accounting and reporting on intangible assets. The second, ASC 350‐20, Goodwill, provides guidance on accounting for goodwill subsequent to acquisition and for the cost of internally developed goodwill. The third, ASC 350‐30, General Intangibles Other Than Goodwill, provides guidance on accounting and reporting for intangible assets other than goodwill acquired individually or with a group of other assets. The fourth, ASC 350‐40, Internal‐Use Software, provides guidance on accounting for software developed for internal use and determining whether that software is for internal use. The fifth, ASC 350‐50, Website Development Costs, provides guidance on accounting for costs associated with the development of a Website. This chapter presents the definitions of terms including in ASC 350 and discusses its perspectives and issues. It also talks about its concepts, rules, and presents examples.
ASC 350 INTANGIBLES—GOODWILL AND OTHER
Flood, Joanne M. (Herausgeber:in)
02.12.2015
22 pages
Aufsatz/Kapitel (Buch)
Elektronische Ressource
Englisch
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