TITLE

FASB Statement No. 144 Replaces No. 121

AUTHOR(S)
Heffes, Ellen M.
PUB. DATE
December 2001
SOURCE
Financial Executive;Dec2001, Vol. 17 Issue 9, p64
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article discusses Financial Accounting Standards Board Statement 144 (FASB 144). FASB 144, which specifies how the disposal of long-lived assets are to be accounted for, replaces FASB 121. FASB 144 also expands the scope of components to be considered as part of discounted operations. Financial statements for fiscal years beginning after December 15, 2001will be covered by FASB 144.
ACCESSION #
11927797

 

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