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350-30-35 Subsequent Measurement — Deloitte Q&As

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Accounting for Identifiable Intangible Assets Recognized Apart From Goodwill — Evidence Necessary to Support the Useful Life of an Intangible Asset Recognized Apart From Goodwill — 350-30-35 (Q&A 01) Accounting for Identifiable Intangible Assets Recognized Apart From Goodwill — Evidence Necessary to Support the Useful Life of an Intangible Asset Recognized Apart From Goodwill — 350-30-35 (Q&A 02) Identifiable Intangible Assets With an Indefinite Useful Life — 350-30-35 (Q&A 03) Selection of a Long, Finite Useful Life for an Intangible Asset — 350-30-35 (Q&A 04) Analyzing the Expected Use of Identifiable Intangible Assets by an Entity — 350-30-35 (Q&A 05) Analyzing the Expected Useful Life of Another Asset or Group of Assets to Which the Useful Life of the Intangible Asset May Relate — 350-30-35 (Q&A 06) Analyzing Legal, Regulatory, or Contractual Provisions That May Limit Useful Life of Intangible Assets — 350-30-35 (Q&A 07) Deleted — 350-30-35 (Q&A 08) Analyzing Renewal or Extension Provisions in Determining the Useful Lives of Intangible Assets — 350-30-35 (Q&A 09) Analyzing the Effects of Obsolescence, Demand, Competition, and Other Economic Factors on the Useful-Life Determination — 350-30-35 (Q&A 10) Analyzing the Level of Maintenance Expenditures in the Determination of the Useful Lives of Intangible Assets — 350-30-35 (Q&A 11) Determining the Appropriate Amortization Method for Intangible Assets Deemed to Have a Finite Useful Life — 350-30-35 (Q&A 12) Method of Impairment Testing Upon a Change in Useful-Life Determination — 350-30-35 (Q&A 13) Recognition of Impairment Losses Related to a Change in Useful Life Determination — 350-30-35 (Q&A 14) Recognition and Measurement of an Impairment Loss for Intangible Assets Subject to Amortization — 350-30-35 (Q&A 15) Timing of Annual Impairment Test for Indefinite-Lived Intangible Assets — 350-30-35 (Q&A 16) Carrying Forward the Fair Value of an Indefinite-Lived Intangible Asset From One Year to the Next — 350-30-35 (Q&A 17) Determining the Carrying Amount of an Intangible Asset When Removing That Asset From Its Unit of Accounting — 350-30-35 (Q&A 18) Deleted — 350-30-35 (Q&A 19) Research and Development Assets Acquired in a Business Combination — 350-30-35 (Q&A 20) Determining the Useful Life of Intangible Assets That the Acquirer Intends Not to Use or Use in a Way Other Than Their Highest and Best Use — 350-30-35 (Q&A 21) Subsequent Accounting for Defensive Intangible Assets — 350-30-35 (Q&A 22) In-Process Research and Development Intangible Assets Acquired in a Business Combination — 350-30-35 (Q&A 23) Comparison of Accounting for Finite-Lived and Indefinite-Lived Intangible Assets — 350-30-35 (Q&A 24)