Deloitte's Roadmap: Goodwill and Intangible Assets

Goodwill and Intangible Assets

This Roadmap provides an overview of the guidance in ASC 350-20 and ASC 350-30 on the subsequent accounting for goodwill and intangible assets.

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Preface On the Radar Contacts Chapter 1 — Overview and Scope Chapter 2 — Subsequent Accounting for Goodwill (After Adoption of ASU 2017-04)Chapter 3 — Goodwill Accounting Alternatives for Private Companies and NFPs Chapter 4 — Subsequent Accounting for Intangible Assets Chapter 5 — Presentation and Disclosure Requirements Appendix A — Comparison of U.S. GAAP and IFRS Accounting Standards Appendix B — Titles of Standards and Other Literature Appendix C — Abbreviations Appendix D — Roadmap Updates for 2024