About this Course
This course reviews some recent ASUs related to going concern assessment by management, debt issuance costs, internal-use software, and identifiable intangible assets in a private company business combination. Upon completion of this course, you will be able to: explain changes made to going concern assessment by ASU 2014-15; identify one of the criteria that must be met to treat a hosting arrangement as internal-use software; identify how to account for intangible assets under ASU 2014-18's accounting alternative.