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)
  • 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.
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