October 2014
Intermediate to advanced
1512 pages
57h 40m
English
book
Wiley GAAP 2015: Interpretation and Application of Generally Accepted Accounting Principles 2015
by Joanne M. Flood
Content preview from Wiley GAAP 2015: Interpretation and Application of Generally Accepted Accounting Principles 2015
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Chapter 24ASC 350 INTANGIBLES—GOODWILL AND OTHER
General Intangibles Other Than Goodwill (ASC 350-30)
Software Developed for Internal Use (ASC 350-40)
Website Development Costs (ASC 350-50)
PERSPECTIVE AND ISSUES
Subtopics
ASC 350, Intangibles—Goodwill and Other, consists of five subtopics:
- ASC 350-10, Overall, which provides guidance for accounting and reporting on intangible assets
- ASC 350-20, Goodwill, which provides guidance on accounting for goodwill subsequent to acquisition and for the cost of internally developed goodwill. The guidance in this section is presented in two subsections – a. General and b. Accounting Alternative.
- ASC 350-30, General Intangibles Other Than Goodwill, which provides guidance on accounting and reporting for intangible assets other than goodwill acquired individually or with a group of other assets
- ASC 350-40, Internal-Use Software, which provides guidance on accounting for software developed for internal use and determining whether that software is for internal use
- ASC 350-50, Website Development Costs, which provides guidance on accounting for costs associated with the development of a website, including costs incurred:
- In the planning, application development, infrastructure development, and operating stages
- To develop graphics and content.
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