ASC 350

Financial reporting - US GAAP.

Accounting Standard Codification 350, dealing with goodwill and other intangible assets.

ASC 350 is issued by the Financial Accounting Standards Board (FASB).

See also

• Acquisition accounting
• Consolidated group accounts
• Financial Accounting Standards Board (FASB)
• Financial reporting
• FRS 102
• Goodwill
• Goodwill on consolidation
• IAS 38
• IFRS 3
• Impairment
• Intangible assets
• Know-how
• Market value
• Negative goodwill
• Net assets
• Reputational risk
• Research & development
• US GAAP