Detail Asset Impairment and Disposal   Oleh:  Luecke, Randall W. ; Meeting, David T. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 193 no. 3 (Mar. 2002), page 49-62. Topik: ASSET; asset impairment; disposal Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.13 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel For many years, companies and other entities accounted for the disposal or expected disposal of long - lived assets that were a segment of a business using one set of rules and the disposal of long - lived assets that were not a segment of a business using another standard. To establish a single model for all long - lived assets, FASB issued Statement no. 144, Accounting for the Impairment or Disposal of Long - Lived Assets. The new standard supersedes Statement no. 121, Accounting for the Impairment of Long - Lived Assets and for Long-Lived Assets to Be Disposed Of and a portion of APB Opinion no. 30, Reporting the Results of Operations - Reporting the Effects of Disposal of a Segment of a Business, and Extraordinary, Unusual and Infrequently Occurring Events and Transactions. FASB intends Statement no. 144 to resolve significant implementation issues that arose from Statement no. 121. This article explains the new guidance and how CPA s can implement it. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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