ASC 360 - Property, Plant, and Equipment
GPTKB entity
Statements (34)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:address |
Depreciation methods
Discontinued operations Disposal groups Held-for-sale classification Impairment testing Asset retirement obligations Capitalization of costs Component depreciation Derecognition of assets Revaluation not permitted Subsequent expenditures |
| gptkbp:appliesTo |
Property, Plant, and Equipment
|
| gptkbp:focusesOn |
Accounting for long-lived assets
|
| gptkbp:guidanceSystem |
Disposal of long-lived assets
Impairment of long-lived assets Depreciation of property, plant, and equipment Measurement of property, plant, and equipment Presentation and disclosure requirements Initial recognition of property, plant, and equipment |
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 360 - Property, Plant, and Equipment
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:publicLawNumber |
360
|
| gptkbp:relatedTo |
ASC 350 - Intangibles—Goodwill and Other
ASC 410 - Asset Retirement and Environmental Obligations |
| gptkbp:replacedBy |
gptkb:FAS_121
gptkb:FAS_144 |
| gptkbp:usedBy |
Private companies
Public companies Not-for-profit organizations |
| gptkbp:usedIn |
gptkb:United_States_Generally_Accepted_Accounting_Principles
|
| gptkbp:bfsParent |
gptkb:ASC_360
|
| gptkbp:bfsLayer |
7
|