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- W4239817180 abstract "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. Goodwill is not considered an identifiable intangible asset, and accordingly, under ASC 350-20, it is accounted for differently from identifiable intangibles. The lack of identifiability is the 376 critical elements in the definition of goodwill. Accordingly, identifiable intangible assets that are reliably measurable are recognized and reported separately from goodwill. Intangibles acquired individually or with a group of other assets are initially recognized and measured based on their fair values. Fair value, consistent with ASC 820, Fair Value, is determined based on the assumptions that market participants would use in pricing the asset. An income approach is commonly used to measure the fair value of an intangible asset." @default.
- W4239817180 created "2022-05-12" @default.
- W4239817180 date "2016-05-12" @default.
- W4239817180 modified "2023-10-18" @default.
- W4239817180 title "<scp>ASC</scp> 350 Intangibles—Goodwill and Other" @default.
- W4239817180 doi "https://doi.org/10.1002/9781119357032.ch25" @default.
- W4239817180 hasPublicationYear "2016" @default.
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