Skip to Content
Accounting for Goodwill and Other Intangible Assets
book

Accounting for Goodwill and Other Intangible Assets

by Ervin L. Black, Mark L. Zyla
October 2018
Intermediate to advanced
288 pages
6h 42m
English
Wiley
Content preview from 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
  • 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), ...
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.

Read now

Unlock full access

More than 5,000 organizations count on O’Reilly

AirBnbBlueOriginElectronic ArtsHomeDepotNasdaqRakutenTata Consultancy Services

QuotationMarkO’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.
Julian F.
Head of Cybersecurity
QuotationMarkI wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.
Addison B.
Field Engineer
QuotationMarkI’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.
Amir M.
Data Platform Tech Lead
QuotationMarkI'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.
Mark W.
Embedded Software Engineer

You might also like

Harvesting Intangible Assets

Harvesting Intangible Assets

Andrew J. SHERMAN
Early Stage Valuation

Early Stage Valuation

Antonella Puca

Publisher Resources

ISBN: 9781119157151Purchase book