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The FASB Concepts Statements are intended to serve the public interest by setting the objectives, qualitative characteristics, and other concepts that guide selection of economic phenomena to be recognized and measured for financial reporting and their display in financial statements or related means of communicating information to those who ...
CON 1: Objectives of Financial Reporting by Business Enterprises (Superseded by FASB Concept No. 8) CON 2: Qualitative Characteristics of Accounting Information (Superseded by FASB Concept No. 8) CON 3: Elements of Financial Statements of Business Enterprises (Superseded) CON 4: Objectives of Financial Reporting by Nonbusiness Organizations ...
The FASB developed a hybrid classification system specifically for the Codification. The following is the structure of the classification system: XXX-YY-ZZ-PP where XXX = Topic, YY = Subtopic, ZZ = Section, PP = ParagraphIn
it is uncertain whether an asset has increased (FASB CON 6 paragraph 78, IAS 18 paragraph 7) or because the amount of the increase cannot be measured reliably (FASB CON 5 paragraph 63, IASB Framework paragraph 89).
27 Σεπ 2018 · ASC 350-30-25-4 indicates that intangible assets in asset acquisitions may meet asset recognition criteria in FASB Concepts Statement No. 5, Recognition and Measurement in Financial Statements of Business Enterprises (CON 5), without meeting the contractual-legal criterion or the separability criterion.
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