Материалы по запросу: allocation of the cost of an intangible asset over its service life should match the proportion of economic benefits goodwill is not amortized but needs to be tested for impairment annually
Identify the contract(s) with a customer. 2. Identify the separate or distinct performance obligations in the contract. 3. Determine the transaction price. 4. Allocate the transaction price tothe performance
income ofthe firm less dividends as stockholders' equity. Cumulative earnings that have not been paid out to shareholders as dividends. The liability created by receiving cash in advance. Does not require
· Allocation of the cost of an intangible asset over its service life. Should match the proportion of economic benefits. Goodwill is not amortized but needs to be tested for impairment annually. · Securities
portion of debt due within a year or operating cycle, whichever is greater - Current asset examples - Other comprehensive income (OCI) - Examples of non-current liabilities - Current portion of long-term
income ofthe firm less dividends as stockholders' equity. Cumulative earnings that have not been paid out to shareholders as dividends. The liability created by receiving cash in advance. Does not require