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c. d.

e.

Subparagraph not used Amounts recognized as goodwill in applying the equity method accounting and to the excess reorganization value recognized entities that adopt fresh-start reporting in accordance with Topic 852. Subparagraph not used

of by

29.

Supersede paragraph

350-20-15-2A,

with

a

link

to

transition

paragraph

350-10-65-1, as follows:

350-20-15-2A Paragraph superseded by Accounting Standards Update 2010-

  • 07.

    The guidance in this Subtopic does not apply to the following:

    • a.

      [Subparagraph not used]

    • b.

      Goodwill recognized in a combination between not for profit entities (NFPs), or arising from the acquisition of a for profit business entity by an NFP.

30. Amend paragraphs 350-30-15-3 through 15-4, with a link to transition paragraph 350-10-65-1, as follows:

350-30-15-3 The guidance in this Subtopic applies to the following:

  • a.

    Intangible assets acquired individually or with a group of other assets (but not the recognition and initial measurement of those acquired in a business combination or an acquisition by a not-for-profit entity) [FAS 142, paragraph 4, sequence 73.1.1]

  • b.

    Intangible assets (other than goodwill) that an entity recognizes in accordance with Subtopic 805 10Subtopic 805-20 or 958-805 after they have been initially recognized and measured, except for those identified in the following paragraph

  • c.

    Subparagraph not used

  • d.

    Costs of internally developing identifiable intangible assets that an entity recognizes as assets.

The disclosure requirements of paragraphs 350-30-50-1 through 50-3 also apply to capitalized software costs.

350-30-15-4 The guidance in this Subtopic does not apply to the following:

  • a.

    Subparagraph not used

  • b.

    Subparagraph superseded by Accounting Standards Update 2010-

    • 07.

      Intangible assets recognized in a combination between not for profit entities (NFPs), or arising from the acquisition of a for profit business entity by an NFP

  • c.

    Except for certain disclosure requirements as noted in the preceding paragraph, capitalized software costs.

  • d.

    Intangible assets recognized for acquired insurance contracts under the requirements of Subtopic 944-805.

75

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