This Topic includes the following Subtopics:
- a
Overall.
- 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. - 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
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
Internally generated.
- 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. - e
Website Development Costs—Subtopic 350-50 provides guidance on whether to capitalize or expense costs incurred to develop a website. - f
Crypto Assets—Subtopic 350-60 provides guidance on the subsequent measurement, presentation, and disclosure of crypto assets.
The Scope Section of the Overall Subtopic establishes the pervasive scope for all Subtopics of the Intangibles—Goodwill and Other Topic. Unless explicitly addressed within specific Subtopics, the following scope guidance applies to all Subtopics of the Intangibles—Goodwill and Other Topic.
The guidance in the Intangibles—Goodwill and Other Topic does not apply to the following transactions and activities:
- a
The accounting at acquisition for goodwill acquired in a business combination (for guidance see Subtopic 805-30) - b
- c
- d
The accounting at acquisition for intangible assets (other than goodwill) acquired in a business combination or in an acquisition by a not-for-profit entity (for guidance see Subtopics 805-20 and 958-805) - e
The accounting upon formation for intangible assets and goodwill recognized by a joint venture (for guidance see Subtopic 805-60).
(P) December 16, 2027; (N) December 16, 2028
818-10-65-1The guidance in the Intangibles—Goodwill and Other Topic does not apply to the following transactions and activities:
- a
The accounting at acquisition for goodwill acquired in a business combination (for guidance see Subtopic 805-30) - b
- c
- d
The accounting at acquisition for intangible assets (other than goodwill) acquired in a business combination or in an acquisition by a not-for-profit entity (for guidance see Subtopics 805-20 and 958-805) - e
The accounting upon formation for intangible assets and goodwill recognized by a joint venture (for guidance see Subtopic 805-60) - f
Paragraph superseded on 06/20/2011 after the end of the transition period stated in FASB Statement No. 164, Not-for-Profit Entities: Mergers and Acquisitions.
Paragraph superseded on 06/17/2013 after the end of the transition period stated in Accounting Standards Update No. 2010-28, Intangibles—Goodwill and Other (Topic 350): When to Perform Step 2 of the Goodwill Impairment Test for Reporting Units with Zero or Negative Carrying Amounts.
No updates have been made to this subtopic.