Statements (17)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
assets to be disposed of
assets to be held and used certain identifiable intangibles goodwill related to those assets long-lived assets |
| gptkbp:fullName |
Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of
|
| https://www.w3.org/2000/01/rdf-schema#label |
FAS 121
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:measurementBasis |
fair value
|
| gptkbp:purpose |
to establish accounting standards for impairment of long-lived assets
|
| gptkbp:replacedBy |
gptkb:FAS_144
|
| gptkbp:requires |
measurement of impairment losses
recognition of impairment losses |
| gptkbp:startDate |
1996
|
| gptkbp:bfsParent |
gptkb:ASC_360
|
| gptkbp:bfsLayer |
7
|