FASB ASC 350 – Intangibles – Goodwill and Other

FASB ASC Guide > FASB ASC 350

The Financial Accounting Standards Board (FASB) released the 300 section of the Accounting Standards Codification for the purpose of discussing the braod topic of Assets. Accounting Standards Codification 350 (ASC 350) was released to address the more specific topic of intangibles such as goodwill and other types of intangible assets.

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One Response to “FASB ASC 350 – Intangibles – Goodwill and Other”

  1. Alan Greenspan says:

    The standard provides information related to recognition of goodwill as well as the impairment of Goodwill.

    10 Overall :
    20 Goodwill :
    30 General Intangibles Other Than Goodwill :
    40 Internal-Use Software :
    50 Website Development Costs :
    908 Airlines :
    920 Entertainment—Broadcasters :
    922 Entertainment—Cable Television :
    932 Extractive Activities—Oil and Gas :
    950 Financial Services—Title Plant :
    980 Regulated Operations :
    985 Software :

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