Asset impairment.

Autor: Carden, Mark A., Swieringa, Robert J.
Zdroj: Public Utilities Fortnightly (00333808); 2/15/93, Vol. 131 Issue 3, p36, 3p, 2 Charts
Abstrakt: Discusses the Financial Accounting Standards Board (FASB) regulations regarding the accounting for the impairment of assets. FASB Statement No. 71; FASB Statement No. 90; Impairment project; Implications of FASB's tentative decisions.
Databáze: Supplemental Index