Accounting for Goodwill and Other Intangible Assets

Index

•  
• Accounting alternatives
  • application, 37–40
  • election, timing, 37
• Accounting estimate, change, 212
• Accounting for Goodwill, a Consensus of the Private Company Council, (ASU 2014-02), 101–102, 186–187
• Accounting for Mergers and Acquisitions of Not-for-Profit Entities (APPS 5203), 31
• Accounting Standards Codification (ASC)
  • 280-10, segment disclosures, 152
  • 450-20, 40–41
  • 730-10, 10, 19
  • 740, 218
  • 960, 103
• Accounting Standards Codification (ASC) 250, 37
  • 250-10, 39, 149
• Accounting Standards Codification (ASC) 350, 218
  • 350-20-35-3C, 187–188
  • 350-20-35-8B, 188
  • 350-20-35-28, 148
  • 350-20-35-38, 116
  • 350-20-50-1, 204–205
  • 350-20-50-2, 206
  • 350-20-55-23A-D, 163
  • 350-30-25-1, 13
  • 350-30-30-1, 13
  • 350-30-35-3(d), 92–93
  • 350-30-35-18/20, 98
  • 350-30-35, impairment test, 99
  • 350-30-50-2, 195
  • 350-30-50-36, 126
  • 350-30-55, 124–125
  • 350-30-55-40, 196
  • 350-30, indefinite-lived intangible assets (impairment tests), 113
  • 350-30, purposes, 89
  • 350-40, 10
    • impact, 12–13
  • 350-40-25-27, addition, 13
  • 350-40-65-2, 13
  • 350-50, 17
• Accounting Standards Codification (ASC) 360
  • 360-10, 98
    • asset group, entry, 140
    • Impairment or Disposal of Long-Lived Assets subsection, 112
  • 360-10-35, facts/circumstances, 119
• Accounting Standards Codification (ASC) 805, 226
  • 805 (business combination rules), 25, 155
  • 805-20-55, intangible asset list, 4–5
  • 805-50 guidance, 23
  • 805-740, 19
  • 805-740-55-9, 163, 188
• Accounting Standards Codification (ASC) 820
  • 820 (fair value measurement guidance), 24–25
  • 820 (valuation identification), ...