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The Intangibles—Goodwill and Other Topic provides guidance on financial accounting and reporting related to goodwill and other intangible assets, including the subsequent measurement of goodwill and intangible assets. It does not include guidance on the accounting at acquisition for goodwill and intangible assets acquired in a business combination or in an acquisition by a not-for-profit entity. It also does not include guidance on the accounting upon formation for goodwill and intangible assets recognized by a joint venture.
  1. a
    Subparagraph superseded by Accounting Standards Update No. 2017-04.
  2. b
    Subparagraph superseded by Accounting Standards Update No. 2017-04.
  3. c
    Subparagraph superseded by Accounting Standards Update No. 2017-04.
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This Topic includes the following Subtopics:
  1. a
    Overall.
  2. b
    Goodwill—Subtopic 350-20 provides guidance on the measurement of goodwill after acquisition, derecognition of some or all of goodwill allocated to a reporting unit, other presentation matters, and disclosures.
  3. c
    General Intangibles Other Than Goodwill—Subtopic 350-30 provides guidance on the initial recognition and measurement of intangible assets other than goodwill that are either:
    1. 1
      Acquired individually or with a group of assets in a transaction that is not a business combination, an acquisition by a not-for-profit entity, or a joint venture formation
    2. 2
      Internally generated.
  4. d
    Internal-Use Software—Subtopic 350-40 provides guidance on the accounting for the cost of computer software that is developed or obtained for internal use and hosting arrangements obtained for internal use.
  5. e
    Website Development Costs—Subtopic 350-50 provides guidance on whether to capitalize or expense costs incurred to develop a website.
  6. f
    Crypto Assets—Subtopic 350-60 provides guidance on the subsequent measurement, presentation, and disclosure of crypto assets.
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Guidance for the financial accounting and reporting at acquisition of goodwill and other intangible assets acquired in a business combination, acquired in an acquisition by a not-for-profit entity, or recognized by a joint venture upon formation is provided in the following Subtopics:
  1. a
    Subtopic 805-20 provides acquisition guidance for intangible assets acquired in a business combination or in an acquisition by a not-for-profit entity.
  2. b
    Subtopic 805-30 provides guidance on recognition and initial measurement of goodwill acquired in a business combination.
  3. c
    Subtopic 958-805 provides guidance on recognition and initial measurement of goodwill acquired in an acquisition by a not-for-profit entity.
  4. d
    Subtopic 805-60 provides guidance for a joint venture upon formation on recognition and initial measurement of goodwill and other intangible assets.
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