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- W4230607345 abstract "This chapter provides guidance on accounting for goodwill subsequent to acquisition and for the derecognition of goodwill allocated to a reporting unit. It also provides guidance on the accounting alternative for private companies. It also focuses on initial accounting and reporting for intangible assets, other than goodwill, acquired individually or with a group of other assets or internally generated. For many entities, especially high-technology, knowledge-based companies, the primary assets are intangible, such as patents and copyrights, and for professional service firms the key assets may be “soft” resources, such as knowledge bases and client relationships. Overall, enterprises for which intangible assets constitute a large and growing component of total assets are a rapidly growing part of the economy. Intangible assets are defined as both current and noncurrent assets that lack physical substance. Specifically excluded, however, are financial instruments and deferred income tax assets. The value of intangible assets is based on the rights or privileges to which they entitle the reporting entity. Most of the accounting issues associated with intangible assets involve their characteristics, valuation, and amortization. Adequate consideration must be given to the economic substance of the transaction." @default.
- W4230607345 created "2022-05-11" @default.
- W4230607345 date "2020-01-21" @default.
- W4230607345 modified "2023-10-18" @default.
- W4230607345 title "ASC 350 INTANGIBLES—GOODWILL AND OTHER" @default.
- W4230607345 doi "https://doi.org/10.1002/9781119652663.ch25" @default.
- W4230607345 hasPublicationYear "2020" @default.
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