Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:address |
Impairment testing of goodwill
Subsequent measurement of goodwill |
| gptkbp:allows |
Qualitative assessment for impairment
|
| gptkbp:appliesTo |
gptkb:U.S._GAAP
Private companies Public companies |
| gptkbp:codificationSection |
ASC 350-20
|
| gptkbp:compatibleWith |
Systematic amortization of goodwill (for public companies)
|
| gptkbp:focusesOn |
gptkb:Goodwill
|
| gptkbp:formerName |
gptkb:FAS_142
|
| gptkbp:guidanceSystem |
Disclosures related to goodwill impairment
|
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 350-20 Goodwill
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:partOf |
gptkb:ASC_350_Intangibles—Goodwill_and_Other
|
| gptkbp:permits |
Private company alternative for amortization of goodwill
|
| gptkbp:relatedTo |
Business combinations
Intangible assets |
| gptkbp:requires |
Annual impairment test for goodwill
Goodwill to be tested at reporting unit level |
| gptkbp:startDate |
2001
|
| gptkbp:bfsParent |
gptkb:ASC_350
|
| gptkbp:bfsLayer |
7
|