Norwalk, Conn. -- The Governmental Accounting Standards Board has issued an exposure draft of a proposed standard on accounting and reporting for impairment of capital assets. If adopted, the standard ...
NORWALK, CONN. -- The Governmental Accounting Standards Board has plugged a significant, if not especially large, gap in governmental accounting and reporting for impairment of capital assets. When ...
Asset impairment represents a drop in current and future income for long-lived assets held by a business. When impairment occurs, business accounts report the diminished current and expected cash ...
GASB’s standard regarding the impairment of capital assets and insurance recoveries will be the subject of a Financial Accounting Foundation (FAF) post-implementation review. A FAF team will review ...
Sean Ross is a strategic adviser at 1031x.com, Investopedia contributor, and the founder and manager of Free Lances Ltd. Chip Stapleton is a Series 7 and Series 66 license holder, CFA Level 1 exam ...
The guidance for testing the impairment of intangible assets such as indefinite-lived trademarks, licenses and distribution rights has been simplified by FASB. FASB on Friday issued Accounting ...
To provide guidance for the accounting treatment of purchased and internally-generated intangible assets in compliance with gasb.No51 and University of Texas (UT ...
NORWALK, Conn.--(BUSINESS WIRE)--The Financial Accounting Standards Board (FASB) today issued Accounting Standards Update No. 2012-02, Intangibles—Goodwill and Other (Topic 350): Testing ...
In the program "1C:Accounting 8" since version 3.0.131.34, the ability to take into account accumulated impairment in a one-time adjustment of the cost of fixed assets when switching to FSB 6/2020 ...
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