|
gptkbp:instanceOf
|
accounting standard
|
|
gptkbp:allowsAlternativeFor
|
private companies (goodwill amortization option)
|
|
gptkbp:appliesTo
|
gptkb:U.S._GAAP
public companies
private companies
|
|
gptkbp:compatibleWith
|
amortization of goodwill
|
|
gptkbp:country
|
gptkb:United_States
|
|
gptkbp:focusesOn
|
accounting for goodwill
accounting for intangible assets
|
|
gptkbp:fullName
|
gptkb:ASC_350_Intangibles—Goodwill_and_Other
|
|
gptkbp:guidanceSystem
|
subsequent measurement of intangible assets
recognition of intangible assets acquired in a business combination
disclosure requirements for intangible assets and goodwill
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
ASC 350
|
|
gptkbp:issuedBy
|
gptkb:Financial_Accounting_Standards_Board
|
|
gptkbp:language
|
English
|
|
gptkbp:partOf
|
gptkb:FASB_Accounting_Standards_Codification
|
|
gptkbp:publicLawNumber
|
350
|
|
gptkbp:relatedTo
|
gptkb:ASC_360_Property,_Plant,_and_Equipment
gptkb:ASC_805_Business_Combinations
|
|
gptkbp:replacedBy
|
gptkb:FAS_142
FAS 141 (in part)
|
|
gptkbp:requires
|
amortization of finite-lived intangible assets
annual impairment testing of goodwill
impairment testing of indefinite-lived intangible assets
|
|
gptkbp:section
|
gptkb:ASC_350-10_Overall
gptkb:ASC_350-20_Goodwill
gptkb:ASC_350-30_General_Intangibles_Other_than_Goodwill
gptkb:ASC_350-40_Internal-Use_Software
|
|
gptkbp:startDate
|
July 1, 2009
|
|
gptkbp:bfsParent
|
gptkb:FASB
|
|
gptkbp:bfsLayer
|
6
|