WitrynaKroll provides valuations of goodwill, indefinite-lived intangibles and long-lived assets for impairment testing purposes pursuant to ASC 350, Intangibles – Goodwill & … WitrynaParagraphs 15-20 of FASB ASC 350-30-35 provide guidance on impairment testing of indefinite-lived intangible assets and require that they be tested for impairment annually and more frequently if events or changes in circumstances indicate that it is more likely than not that the asset is impaired (triggering events).

AASB 138 - Intangible Assets - Legislation

WitrynaUnder FRS11, goodwill and other intangible assets must be assessed for impairment at the end of the first full year following acquisition, and in other periods if there is an … Witryna10 mar 2005 · Intangible Assets with Indefinite Useful Lives Review of Useful Life Assessment Recoverability of the Carrying Amount – Impairment Losses Retirements and Disposals Disclosure General Intangible Assets Measured after Recognition using the Revaluation Model Research and Development Expenditure Other Information diamond shape speed sign

4.3 Types of identifiable intangible assets - PwC

Witryna27 sie 2012 · RSM US LLP's National Accounting Standards Group has prepared Qualitative impairment assessment of indefinite-lived intangible assets to provide … Witryna1 mar 2016 · Usually, customer-based intangibles and assets that are reliant on patents and technology are generally thought to be wasting in nature and thus definite-lived, or finite. An indefinite life should be assigned to in-process research and development (“IPR&D”) activities but only until they are completed or abandoned. WitrynaAs described in ASC 350-30-35-17, when a reporting entity subsequently determines that an indefinite-lived intangible asset has a finite useful life, the reporting entity should … cisco show tech-support password