Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
Property, Plant, and Equipment
|
| gptkbp:focusesOn |
Accounting for long-lived assets
|
| gptkbp:fullName |
gptkb:ASC_360_-_Property,_Plant,_and_Equipment
|
| gptkbp:guidanceSystem |
Asset retirement
Depreciation and amortization Depreciation methods Disposal groups Disposal of long-lived assets Held-for-sale classification Impairment of long-lived assets Impairment testing |
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 360
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:publicLawNumber |
360
|
| gptkbp:replacedBy |
gptkb:FAS_121
gptkb:FAS_144 |
| gptkbp:startDate |
gptkb:United_States
|
| gptkbp:subjectArea |
Noncurrent assets
|
| gptkbp:usedBy |
US GAAP preparers
|
| gptkbp:bfsParent |
gptkb:FASB
|
| gptkbp:bfsLayer |
6
|