Appendix A — Fair Value Disclosure Requirements of Other Codification Topics

A.8 ASC 350, Intangibles — Goodwill and Other

ASC 350-20

Goodwill Impairment Loss

50-2 For each goodwill impairment loss recognized, all of the following information shall be disclosed in the notes to the financial statements that include the period in which the impairment loss is recognized:

A description of the facts and circumstances leading to the impairment
The amount of the impairment loss and the method of determining the fair value of the associated reporting unit (whether based on quoted market prices, prices of comparable businesses or nonprofit activities, a present value or other valuation technique, or a combination thereof) . . . .

50-3 The quantitative disclosures about significant unobservable inputs used in fair value measurements categorized within Level 3 of the fair value hierarchy required by paragraph 820-10-50-2(bbb) are not required for fair value measurements related to the financial accounting and reporting for goodwill after its initial recognition in a business combination.

Goodwill Impairment Loss

50-6 For each goodwill impairment loss recognized, the following information shall be disclosed in the notes to financial statements that include the period in which the impairment loss is recognized:

A description of the facts and circumstances leading to the impairment
The amount of the impairment loss and the method of determining the fair value of the entity or the reporting unit (whether based on prices of comparable businesses or nonprofit activities, a present value or other valuation technique, or a combination of those methods)
The caption in the income statement or statement of activities in which the impairment loss is included
The method of allocating the impairment loss to the individual amortizable units of goodwill.

50-7 The quantitative disclosures about significant unobservable inputs used in fair value measurements categorized within Level 3 of the fair value hierarchy required by paragraph 820-10-50-2(bbb) are not required for fair value measurements related to the financial accounting and reporting for goodwill after its initial recognition in a business combination or an acquisition by not-for-profit entity.

Pending Content (Transition Guidance: ASC 805-60-65-1)

ASC 350-30

Disclosures Relating to Impairment Losses

50-3 For each impairment loss recognized related to an intangible asset, all of the following information shall be disclosed in the notes to financial statements that include the period in which the impairment loss is recognized:

A description of the impaired intangible asset and the facts and circumstances leading to the impairment
The amount of the impairment loss and the method for determining fair value
The caption in the income statement or the statement of activities in which the impairment loss is aggregated
If applicable, the segment in which the impaired intangible asset is reported under Topic 280.

Pending Content (Transition Guidance: ASC 220-40-65-1)

A description of the impaired intangible asset and the facts and circumstances leading to the impairment
The amount of the impairment loss and the method for determining fair value
The caption in the income statement or the statement of activities in which the impairment loss is aggregated
If applicable, the segment in which the impaired intangible asset is reported under Topic 280.

See paragraphs 220-40-50-21 through 50-25 for additional disclosure requirements.

50-3A A nonpublic entity is not required to disclose the quantitative information about significant unobservable inputs used in fair value measurements categorized within Level 3 of the fair value hierarchy required by paragraph 820-10-50-2(bbb) that relate to the financial accounting and reporting for an indefinite-lived intangible asset after its initial recognition.

ASC 350-60

50-1 At interim and annual reporting periods, an entity shall disclose the following for each significant (as determined by the fair value) crypto asset holding:

Name of the crypto asset
Cost basis
Fair value
Number of units held.

An entity shall disclose the aggregated cost bases and fair values of the crypto asset holdings that are not individually significant.

50-6 For interim and annual reporting periods, an entity shall disclose the following information for crypto assets subject to contractual sale restrictions at the balance sheet date:

The fair value of the crypto assets that are subject to contractual sale restrictions
The nature and remaining duration of the restriction(s)
Circumstances that could cause the restriction(s) to lapse.

Confidential and Proprietary — for Use Solely by Authorized Personnel

This publication provides comprehensive guidance; however, it does not address all possible fact patterns, and the guidance is subject to change. Consult a Deloitte & Touche LLP professional regarding your specific issues and questions.