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Addressing Standards
Found 2 free book(s)Intangibles—Goodwill and Other (Topic 350)
asc.fasb.orgAn Amendment of the FASB Accounting Standards Codification ... connection with a separate but related issue identifiable intangible addressing assets acquired in a business combination. Because goodwill is a residual asset calculated after recognizing other (tangible and …
Omnibus Statement on Auditing Standards 2019
us.aicpa.orgStatement on Auditing Standards Omnibus Statement on Auditing Standards—2019 Boldface italic denotes new language. Deleted text is in strikethrough. Amendment to SAS No. 122, Section 260 1. AU-C section 260, The Auditor’s Communication With Those Charged With Governance, addresses the auditor’s responsibility to communicate with those charged