A transfer of assets to an entity in exchange for an equity interest in that entity (except for the specific exchange of a nonfinancial asset for a noncontrolling ownership interest, see paragraph 845-10-15-18)
A pooling of assets in a joint undertaking intended to find, develop, or produce oil or gas from a particular property or group of properties, as described in paragraph 932-360-40-7
The exchange of a part of an operating interest owned for a part of an operating interest owned by another party that is subject to paragraph 932-360-55-6
The transfer of a financial asset within the scope of Section 860-10-15
Involuntary conversions specified in paragraph 605-40-15-2.
transition, as follows:
985-20-15-2 The guidance in this Subtopic applies to the costs, including costs incurred after the date of a business combination,combination or a combination accounted for by a not-for-profit entity, [FAS 086, paragraph 2, sequence 21.2.2] of computer software to be sold, leased, or otherwise marketed as a separate product or as part of a product or process, whether internally developed and produced or purchased.
985-20-15-3 The guidance in this Subtopic does not apply to the following transactions and activities:
Software developed or obtained for internal use (see Subtopic 350-40) or for others under a contractual arrangement (see Subtopic 605-35).
Research and development assets acquired in a business combination combination or an acquisition by a not-for-profit entity. [FAS 086, paragraph 2, sequence 21.2.2] If tangibleTangible and intangible assets acquired in those combinationsa business combination that are used in research and development activitiesactivities, they are recognized and measured at fair value in accordance with Subtopic 805-20.
Amend paragraph 105-10-00-1 as follows:
105-10-00-1 No updates have been made to this subtopic.The following table identifies the changes made to this Subtopic.
Amend paragraph 270-10-00-1 as follows:
270-10-00-1 No updates have been made to this subtopic.The following table identifies the changes made to this Subtopic.