A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
ASC 350 Intangibles—Goodwill and Other
ASC 350‐20, Goodwill provides guidance on accounting for goodwill subsequent to acquisition and for the cost of internally developed goodwill. ASC 350‐30, General Intangibles Other Than Goodwill, which provides guidance on accounting and reporting for intangible assets, other than goodwill, acquired individually or with a group of other assets. ASC 350‐40, Internal‐Use Software, which provides guidance on accounting for software developed for internal use and determining whether that software is for internal use. ASC 350‐50, Website Development Costs, which provides guidance on accounting for costs associated with the development of a website. ASC 350‐40 indicates that management needs to assess the likelihood of successful completion of projects in progress. ASC 350‐20 applies to goodwill recognized in a business combination after it has been initially recognized and measured.
ASC 350 Intangibles—Goodwill and Other
ASC 350‐20, Goodwill provides guidance on accounting for goodwill subsequent to acquisition and for the cost of internally developed goodwill. ASC 350‐30, General Intangibles Other Than Goodwill, which provides guidance on accounting and reporting for intangible assets, other than goodwill, acquired individually or with a group of other assets. ASC 350‐40, Internal‐Use Software, which provides guidance on accounting for software developed for internal use and determining whether that software is for internal use. ASC 350‐50, Website Development Costs, which provides guidance on accounting for costs associated with the development of a website. ASC 350‐40 indicates that management needs to assess the likelihood of successful completion of projects in progress. ASC 350‐20 applies to goodwill recognized in a business combination after it has been initially recognized and measured.
ASC 350 Intangibles—Goodwill and Other
Flood, Joanne M (author)
Wiley <fc>GAAP</fc> 2018 ; 405-432
2018-03-12
28 pages
Article/Chapter (Book)
Electronic Resource
English
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