Add to favorites
This chapter provides the presentation and disclosure requirements for assets that are not covered in other chapters of this guide. This includes:
  • Receivables (see FSP 8.3)
  • Inventory (see FSP 8.4)
  • Prepaid assets and other current and noncurrent assets (see FSP 8.5)
  • Long-lived assets (see FSP 8.6)
  • Assets held for sale (see FSP 8.6.2)
  • Capitalized software (see FSP 8.7)
  • Intangible assets (see FSP 8.8)
  • Goodwill (see FSP 8.9)
Presentation and disclosure requirements for common assets that are not included in this chapter are covered elsewhere in this guide, as follows: contract assets and contract liabilities are covered in FSP 33; cash and restricted cash are covered in FSP 6; investments are covered in FSP 9; equity method investments are covered in FSP 10; lease receivables are covered in FSP 14; recognition of intangible assets and goodwill in a business combination are covered in FSP 17; securitized receivables and repurchase agreements are discussed in FSP 22; and receivables from related parties are covered in FSP 26.
Expand

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

Your session has expired

Please use the button below to sign in again.
If this problem persists please contact support.

signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide