AL-FRD-Illuminated road

Financial Reporting Developments - Impairment or disposal of long-lived assets

20 Sep 2022 PDF
Subject AccountingLink
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Our FRD publication on the impairment or disposal of long-lived assets has been updated to enhance and clarify our interpretative guidance. A new subsection has been added to address how entities should apply ASC 360 after they adopt the new leases standard.

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