Deloitte
Accounting Research Tool
...
Chapter 4 — Presentation and Disclosure Requirements

4.2 Presentation and Disclosure Requirements for Entities That Apply the General Goodwill Accounting Model

4.2 Presentation and Disclosure Requirements for Entities That Apply the General Goodwill Accounting Model

Sections 4.2.1 through 4.2.10 address the presentation and disclosure requirements for entities that apply the general goodwill accounting model (i.e., those that have not adopted the goodwill accounting alternatives available to private companies and NFPs).