Asset impairment.
Autor: | Carden, Mark A., Swieringa, Robert J. |
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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 |
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