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Keywords: ASC 350-20
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Journal Articles
International Journal of Accounting and Information Management (2017) 25 (1): 2–20.
Published: 06 March 2017
... that goodwill impairments better reflect the underlying economics of goodwill after the adoption of ASC 350-20, supporting the FASB’s claim that ASC 350-20 “will improve financial reporting because the financial statements of entities that acquire goodwill and other intangible assets will better reflect...

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