Statements (19)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
long-lived assets held for use
long-lived assets to be disposed of |
| gptkbp:codifiedIn |
gptkb:ASC_360
|
| gptkbp:compatibleWith |
goodwill
intangible assets not subject to amortization |
| gptkbp:date |
2001
|
| gptkbp:fullName |
Financial Accounting Standard No. 144
|
| https://www.w3.org/2000/01/rdf-schema#label |
FAS 144
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:location |
gptkb:United_States
|
| gptkbp:objective |
establishes accounting standards for impairment or disposal of long-lived assets
|
| gptkbp:relatedTo |
asset impairment
disposal of assets |
| gptkbp:replacedBy |
gptkb:FAS_121
|
| gptkbp:startDate |
fiscal years beginning after December 15, 2001
|
| gptkbp:subject |
impairment of long-lived assets
|
| gptkbp:bfsParent |
gptkb:ASC_360
|
| gptkbp:bfsLayer |
7
|