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ASC 350-30-50-1 through ASC 350-30-50-3A include presentation and disclosure requirements for intangible assets. For public entities, Article 5-02 of Regulation S-X provides disclosure requirements for intangible assets that are in excess of 5% of total assets. For further details, refer to FSP 8.8.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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