Wiley GAAP 2018, 16th Edition

27ASC 350 Intangibles—Goodwill and Other

1. Perspective and Issues
   1. Subtopics
   2. Presentation and Disclosure
   3. Issues
   4. Technical Alert
      1. ASU 2016-03, Intangibles—Goodwill and Other (Topic 350), Business Combinations (Topic 805), Consolidation (Topic 810), Derivatives and Hedging (Topic 815); Effective Date and Transition Guidance (A Consensus of the Private Company Council)
      2. ASU 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment
2. Definitions of Terms
3. Concepts, Rules, and Examples
   1. ASC 350-10, Overall
      1. Scope
      2. Overall
   2. ASC 350-20, Goodwill
      1. Scope and scope exceptions
      2. Overall
      3. Determining the Fair Value of a Reporting Unit
   3. Timing of Testing
      1. Reporting Unit
      2. Example of the goodwill impairment test
      3. Other Goodwill Considerations
      4. Goodwill—Accounting Alternative for Private Companies
      5. Scope
      6. Amortization of Goodwill
      7. Goodwill Impairment
   4. ASC 350-30, General Intangibles Other Than Goodwill
      1. Scope and Scope Exceptions
      2. Overall
      3. Initial Recognition of Intangible Assets
      4. Determining the Useful of Life of Intangible Assets
      5. Amortization of Intangible Assets
      6. Indefinite-Lived Intangible Assets—not Subject to Amortization
      7. Quantitative Impairment Test for Indefinite-Lived Intangible Asset
   5. ASC 350-40, Software Developed for Internal Use
      1. Scope
      2. Cost Capitalization
      3. Preliminary Project Stage
      4. Impairment
      5. Amortization
      6. Internal-use Software Subsequently Marketed
      7. Example of software developed for internal use
      8. Customer's Accounting for Fees Paid in a Cloud Computing Arrangement ...