Wiley GAAP 2021, 2nd Edition

24ASC 350 INTANGIBLES— GOODWILL AND OTHER

1. Perspective and Issues
   1. Subtopics
   2. Presentation and Disclosure
   3. Issues
   4. Technical Alert
      1. ASU 2017-04
      2. Guidance
      3. Implementation
      4. Effective Dates
      5. ASU 2018-15
      6. Guidance
      7. Implementation
      8. Effective Dates
      9. ASC 2019-06
      10. Guidance
      11. Effective Date
      12. Implementation
      13. Effective Dates
2. Definitions of Terms
3. Concepts, Rules, and Examples—ASC 350-10, Overall
   1. Scope and Scope Exceptions
4. Concepts, Rules, and Examples—ASC 350-20, Goodwill
   1. Scope and Scope Exceptions
   2. Overall
   3. Performing the Impairment Test
      1. Determining the Implied Fair Value of Goodwill
      2. Deferred Income Taxes
   4. Determining the Fair Value of a Reporting Unit
      1. Timing of Testing
      2. Reporting Unit
      3. Example of the Goodwill Impairment Test
      4. Other Goodwill Considerations
   5. Goodwill—Accounting Alternative
      1. Scope
      2. Amortization of Goodwill
      3. Goodwill Impairment
5. Concepts, Rules, and Examples—ASC 350-30, General Intangibles Other Than Goodwill
   1. Scope and Scope Exceptions
   2. Overall
      1. Initial Recognition of Intangible Assets
      2. Defensive Intangible Assets
      3. Determining the Useful of Life of Intangible Assets
      4. Amortization of Intangible Assets
      5. Intangible Assets Subject to Amortization and Impairment Considerations
      6. Indefinite-Lived Intangible Assets—Not Subject to Amortization
      7. Quantitative Impairment Test for Indefinite-Lived Intangible Asset
6. Concepts, Rules, and Examples—ASC 350-40, Internal-Use Software
   1. Overview
   2. Scope—General Subsections
      1. Scope—Implementation Costs of a Hosting Arrangement That Is a Service Contract
      2. Customer's ...