名古屋大学附属図書館




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Intangibles--goodwill and other (topic 350) : when to perform step 2 of the goodwill impairment : test for reporting units with zero or negative carrying amounts : a consensus of the FASB emerging issues task force

Financial Accounting Standards Board of the Financial Accounting Foundation, c2010. -- (Financial accounting series ; no 357 . FASB accounting standards update ; no. 2010-28).