ASC 350 Intangibles—Goodwill and Other
GPTKB entity
Statements (28)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
gptkb:U.S._GAAP
|
| gptkbp:codificationSection |
gptkb:ASC_350
|
| gptkbp:compatibleWith |
amortization of goodwill
|
| gptkbp:focusesOn |
accounting for goodwill
accounting for intangible assets |
| gptkbp:guidanceSystem |
amortization of intangible assets
impairment testing of goodwill measurement of intangible assets recognition of intangible assets subsequent measurement of goodwill |
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 350 Intangibles—Goodwill and Other
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| 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 test for goodwill impairment test for indefinite-lived intangible assets |
| gptkbp:startDate |
gptkb:United_States
|
| gptkbp:subjectArea |
Intangibles—Goodwill and Other
|
| gptkbp:usedBy |
public companies
private companies not-for-profit organizations |
| gptkbp:bfsParent |
gptkb:ASC_350
|
| gptkbp:bfsLayer |
7
|