Authority and currency
About this authority
- Publisher
- Financial Accounting Foundation
- Standing
- Primary authority
- Version
- Topic 350 as accessed 2026-08-08
- Relevant parts
- Topic 350; start with Subtopic 350-30 for other intangibles and follow its links to the applicable neighboring model
- Currency
- current · checked Sep 11, 2026
Topic 350 is the organizing authority, not a shortcut around scope. A research memo must first identify whether the item is goodwill, another acquired intangible, internal-use software, a hosting implementation cost, or a matter directed to another Topic. It must also declare the reporting period, entity scope, elections, and adoption status before using current or pending content.