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Chapter 4 — Presentation and Disclosure Requirements

4.4 Presentation and Disclosure Requirements for Private Companies and NFPs That Have Elected the Goodwill Accounting Alternatives

4.4 Presentation and Disclosure Requirements for Private Companies and NFPs That Have Elected the Goodwill Accounting Alternatives

ASC 350-20
Accounting Alternatives
45-4 The following guidance for goodwill applies to entities within the scope of paragraph 350-20-15-4 that elect the accounting alternative for amortizing goodwill.
Accounting Alternatives
50-3A The information in paragraphs 350-20-50-4 through 50-7 shall be disclosed in the notes to financial statements for any entity within the scope of paragraph 350-20-15-4 that elects the accounting alternative for amortizing goodwill.