Financial Accounting Standards Board
Intangibles-goodwill and other (topic 350) : when to perfomance step 2 of the goodwill impairment test for reporting units with zero or negative
/ Financial Accounting Standards Board
. - Norwalk (CT) : FASB, 2010
. - 12 p
. - (Financial accounting series , 0885-9051)
Normalização contabilística Normas internacionais de relato financeiro
CDU 657.4:006