Search results with tag "Intangibles goodwill and other"
U.S. GAAP vs. IFRS: Intangible assets other than goodwill
rsmus.comCodification (ASC) Topic 350, Intangibles—Goodwill and Other. Additional guidance related to specific types of intangible assets can be found in ASC 340-20, Other Assets and Deferred Costs – Capitalized Advertising Costs, and ASC 985-20, Software – Costs of Software to Be Sold, Leased, or Marketed. In IFRS, the guidance related to ...
Intangibles—Goodwill and Other— Internal-Use Software ...
asc.fasb.orgIntangibles—Goodwill and Other—Overall Overview and Background 350-10-05-3 This Topic includes the following Subtopics: a. Overall. b. Goodwill—Subtopic 350-20 provides guidance on the measurement of goodwill after acquisition, derecognition of some or all of goodwill allocated to a reporting unit, other presentation matters, and disclosures.
Intangibles—Goodwill and Other (Topic 350) - FASB
asc.fasb.orgFinancial Accounting Standards Board . Accounting Standards Update 2014-02 Intangibles—Goodwill and Other (Topic 350) Accounting for Goodwill . January 2014 . CONTENTS . ... acknowledged that the recent introduction of the optional qualitative Board’s assessment has provided some cost reduction in testing goodwill for impairment,