The Tangle of Intangible Assets and Business Combinations

[...]ASC 805-20-25-10 points out that an asset is separately identifiable if it meets either one of two criteria: * The intangible asset is separable-that is, capable of being separated or divided from the entity and sold, transferred, licensed, rented, or exchanged, regardless of whether the entity...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	The CPA journal (1975) 2016-01, Vol.86 (1), p.40
Hauptverfasser:	Cheng, Kang, Finney, Sharon
Format:	Artikel
Sprache:	eng
Schlagworte:	Acquisitions & mergers Agreements Balance sheets Business combinations Fair value Goodwill Intangible assets Marketing Operating leases Staff accounting bulletins
Online-Zugang:	Volltext
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