 | Southern Peru Copper Corporation - 2001 - 56 lapas
...reporting for the impairment or disposal of long-lived assets. This statement supersedes FASB statement No. 121, Accounting for the Impairment of Long-Lived...Assets and for Long-Lived Assets to Be Disposed Of, and the accounting and reporting provisions of APB Opinion No. 30, Reporting the Results of Operations... | |
 | R. Franklin Balotti, Jesse A. Finkelstein, Gregory P. Williams - 1995 - 1010 lapas
...21.7% in 1993. New Accounting Standards. The Financial Accounting Standards Board (FASB) has issued Statement of Financial Accounting Standards (SFAS)...Accounting for the Impairment of Long-Lived Assets and for 100 Long-Lived Assets to Be Disposed Of, which will become effective for fiscal years beginning in... | |
 | Donald H. Chapin, Robert W. Gramling - 1996 - 184 lapas
...Securities Disclosure About Derivative Financial Instruments and Fair Value of Financial Instruments Accounting for the impairment of Long-lived Assets and for Long-Lived Assets to be Disposed Of Accounting for Mortgage Servicing Rights: An Amendment of FASB Statement No. 65 Accounting for Stock-Based... | |
 | Bruce W. Marcus, Sherwood Lee Wallace - 1997 - 438 lapas
...Disclosure about derivative financial instruments and fair value of financial instruments. • FAS 121 — Accounting for the impairment of long-lived...assets and for long-lived assets to be disposed of. • FAS 123 — Accounting for certain investments held by not-for-profit organizations. Continuing... | |
 | Pamela P. Peterson, Frank J. Fabozzi - 1999 - 292 lapas
...write-offs) declined steadily, thanks to the write-offs. Statement of Financial Accounting Standards No. 121. "Accounting for the Impairment of Long-Lived...Assets and for Long-Lived Assets to Be Disposed Of." lStamford: 1995). 12 Susan Pulliam and Lee Berton. "How General Electric Damps Fluctuations in its... | |
 | United States. General Accounting Office - 1999 - 34 lapas
...Certified Public Accountants' Statement of Financial Accounting Standards No. 121 (SFAS No. 121), entitled Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to be Disposed of, requires such impairment losses to be recognized. Note: Columns may not sum to total due to rounding.... | |
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No. 121, Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of, and the accounting and reporting provisions of APB Opinion No. 
