This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section
350-10-15, with specific transaction qualifications noted below.
The guidance in this Subtopic applies to the following:
- a
Intangible assets acquired individually or with a group of other assets (but not the recognition and initial measurement of those acquired in a business combination, acquired in an acquisition by a not-for-profit entity, or recognized by a joint venture upon formation) - b
Intangible assets (other than goodwill) that an entity recognizes in accordance with Subtopic 805-20, 805-60, or 958-805 after they have been initially recognized and measured, except for those identified in paragraph 350-30-15-4 - c
- d
Costs of internally developing identifiable intangible assets that an entity recognizes as assets.
The disclosure requirements of paragraphs also apply to capitalized software costs.(P) December 16, 2027; (N) December 16, 2027
350-40-65-4The guidance in this Subtopic applies to the following:
- a
Intangible assets acquired individually or with a group of other assets (but not the recognition and initial measurement of those acquired in a business combination, acquired in an acquisition by a not-for-profit entity, or recognized by a joint venture upon formation) - b
Intangible assets (other than goodwill) that an entity recognizes in accordance with Subtopic 805-20, 805-60, or 958-805 after they have been initially recognized and measured, except for those identified in paragraph 350-30-15-4 - c
- d
Costs of internally developing identifiable intangible assets that an entity recognizes as assets.
The disclosure requirements of paragraphs also apply to capitalized software costs related to software to be sold, leased, or marketed that an entity recognizes in accordance with Subtopic 985-20.The guidance in this Subtopic does not apply to the following:
- a
- b
- c
Except for certain disclosure requirements as noted in paragraph 350-30-15-3, capitalized software costs - d
Except for disclosures required by paragraph 944-805-50-1 (however, an insurance entity need not duplicate disclosures that also are required by paragraphs ), intangible assets recognized for acquired insurance contracts under the requirements of Subtopic 944-805 - e
Crypto assets accounted for in accordance with Subtopic 350-60, except for recognition and initial measurement of crypto assets.
(P) December 16, 2027; (N) December 16, 2027
350-40-65-4The guidance in this Subtopic does not apply to the following:
- a
- b
- c
Except for certain disclosure requirements as noted in paragraph 350-30-15-3, capitalized software costs that an entity recognizes in accordance with Subtopic 985-20. - d
Except for disclosures required by paragraph 944-805-50-1 (however, an insurance entity need not duplicate disclosures that also are required by paragraphs ), intangible assets recognized for acquired insurance contracts under the requirements of Subtopic 944-805. - e
Crypto assets accounted for in accordance with Subtopic 350-60, except for recognition and initial measurement of crypto assets. - f
Capitalized software costs that an entity recognizes in accordance with Subtopic 350-40 on internal-use software.
This Subtopic does not address the identification of market participants, market participant assumptions, or valuation issues associated with defensive intangible assets.