Statements (21)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:affects |
balance sheet reporting of intangibles
income statement through impairment charges |
| gptkbp:appliesTo |
public companies
private companies |
| gptkbp:codifiedIn |
gptkb:ASC_350
|
| gptkbp:fullName |
Statement of Financial Accounting Standards No. 142
|
| https://www.w3.org/2000/01/rdf-schema#label |
FAS 142
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:purpose |
improve accounting for intangible assets
|
| gptkbp:relatedTo |
business combinations
|
| gptkbp:removes |
systematic amortization of goodwill
|
| gptkbp:replacedBy |
gptkb:ASC_350
amortization of goodwill |
| gptkbp:requires |
identification of intangible assets apart from goodwill
annual impairment test for goodwill disclosure of impairment losses |
| gptkbp:startDate |
2002
|
| gptkbp:subject |
Goodwill and Other Intangible Assets
|
| gptkbp:bfsParent |
gptkb:ASC_350
|
| gptkbp:bfsLayer |
7
|