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4. 1 Overall Accounting for Intangible Assets | DART – Deloitte . . . Guidance on the initial recognition and measurement of intangible assets by a joint venture upon formation is provided in Subtopic 805-60 05-3 Intangible assets acquired individually or with a group of other assets should be recognized as assets in accordance with Section 350-30-25
Financial reporting developments: Intangibles goodwill and other - EY ASC 350 addresses the subsequent accounting for goodwill and intangible assets acquired either individually, with a group of other assets, in a business combination or resulting from a joint venture formation
8. 7 Intangible assets - Viewpoint ASC 350-30-50-1 requires certain disclosures for acquired intangible assets, regardless of whether the assets are acquired via a business combination or an asset acquisition
Summary of Statement No. 142 - FASB Goodwill and Other Intangible Assets (Issued 6 01) Summary This Statement addresses financial accounting and reporting for acquired goodwill and other intangible assets and supersedes APB Opinion No 17, Intangible Assets It addresses how intangible assets that are acquired individually or with a group of other assets (but not those acquired in a business combination) should be accounted for
Accounting Standards Codification 350 Intangibles- Goodwill PURPOSE ASC 350, “Intangibles – Goodwill and Other,” provides guidance on how to account for and report goodwill and other intangible assets after they have been initially recognized This includes how to measure them subsequently and test them for impairment However, ASC 350 does not cover the initial accounting for goodwill and intangible assets when they are first acquired as part of
10. 4 Intangible assets - Viewpoint Like PP E, intangible assets can be purchased, acquired by gift, internally-developed, or acquired in business combinations However, similar to business entities, an NFP only recognizes an intangible asset on the balance sheet if it acquires it from another party, either in a business combination or in an asset acquisition In accordance with ASC 350-30-25-3, if an intangible asset is self
5. 3 Presentation and Disclosure Requirements for Intangible Assets 5 3 1 Balance Sheet Presentation ASC 350-30 45-1 At a minimum, all intangible assets shall be aggregated and presented as a separate line item in the statement of financial position However, that requirement does not preclude presentation of individual intangible assets or classes of intangible assets as separate line items
8. 3 Impairment of indefinite-lived intangible assets - Viewpoint Developments and events after a business combination or an asset acquisition may result in a material and sustained decrease in the value of intangible assets, potentially leading to impairment ASC 350-30 addresses the impairment of indefinite-lived intangible assets An indefinite-lived intangible asset is considered impaired when the asset’s carrying amount is greater than its fair value
ASC 350 - Intangibles- Goodwill and Other - Uniqus Purpose ASC 350, “Intangibles – Goodwill and Other,” provides guidance on how to account for and report goodwill and other intangible assets after they have been initially recognized This includes how to measure them subsequently and test them for impairment However, ASC 350 does not cover the initial accounting for goodwill and intangible assets when they are first acquired as part of