Section 4434 - Intangible Assets Held by Not-for-Profit Organizations

May 15, 2018

Section 4434 applies to accounting for intangible assets acquired or developed by NPOs. Except as otherwise provided in this Section:

  • An NPO applies Section 3064, Goodwill and Intangible Assets; and
  • The disclosure requirements in Section 3063, Impairment of Long-lived Assets, in Part II, to such assets

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