Website Development Costs EITF Issue No. 00-2 “Accounting for Web Site Development Costs” AICPA SOP 98-1 “Accounting for the Costs … More

Accounting Rules about Software asc 350-40: Internal-Use Software –> AICPA SOP 98-1 –> “Accounting for the Costs of Computer Software … More

Intangible Assets –> Type 1: Intangible assets with “finite” useful life –> Type 2: Intangible assets with “indefinite” useful life … More

Goodwill –> not amortized [asc 350-20-35-1]    –> tested for impairment at the level of a reporting unit Impairment Loss … More