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ASU 2014-18, Accounting for Identifiable Intangible Assets in a Business Combination

FASB amendment source for the elective private company alternative affecting recognition of certain customer related intangibles and noncompetition agreements.

Authority and currency

About this authority

Publisher
Financial Accounting Foundation
Standing
Primary authority
Version
Accounting Standards Update 2014-18
Relevant parts
Summary and amendments; verify current Codification election and scope
Currency
current · checked Aug 8, 2026

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This source makes entity scope and election visible in the acquisition allocation. It must not be used to collapse identifiable intangibles into goodwill in a public-company case or without the required election facts.