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