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ASC 350 Intangibles—Goodwill and Other
This chapter provides clear explanations and practical examples for real‐world application of ASC 350, Intangibles‐Goodwill and Other. It includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in‐depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. ASC 350 consists of five subtopics: ASC 350‐10, Overall; ASC 350‐20, Goodwill; ASC 350‐30, General Intangibles Other than Goodwill; ASC 350‐40, Internal‐Use Software; and ASC 350‐50, Website Development Costs. ASC 350‐10 guidance consists of an overview of the other subtopics and the scope of the topic. The guidance in ASC 350‐30 applies to Intangible assets acquired individually or with a group of other assets, Intangible assets (other than goodwill) after initial recognition and measurement that an entity recognizes in accordance with the guidance in ASC 805‐20 or ASC 985‐805, and internally developed identifiable intangible assets.
ASC 350 Intangibles—Goodwill and Other
This chapter provides clear explanations and practical examples for real‐world application of ASC 350, Intangibles‐Goodwill and Other. It includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in‐depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. ASC 350 consists of five subtopics: ASC 350‐10, Overall; ASC 350‐20, Goodwill; ASC 350‐30, General Intangibles Other than Goodwill; ASC 350‐40, Internal‐Use Software; and ASC 350‐50, Website Development Costs. ASC 350‐10 guidance consists of an overview of the other subtopics and the scope of the topic. The guidance in ASC 350‐30 applies to Intangible assets acquired individually or with a group of other assets, Intangible assets (other than goodwill) after initial recognition and measurement that an entity recognizes in accordance with the guidance in ASC 805‐20 or ASC 985‐805, and internally developed identifiable intangible assets.
ASC 350 Intangibles—Goodwill and Other
Flood, Joanne M (author)
Wiley <fc>GAAP</fc> 2019 ; 393-420
2019-03-19
28 pages
Article/Chapter (Book)
Electronic Resource
English
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