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recoverability using the guidance for the impairment of long-lived assets (ASC 360-10) , whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. If an entity determines that acquisition of a property is no longer probable, no new costs should be capitalized. Additionally, the fact
16 Dec 2017 ASC 360-10, Impairment and Disposal of Long-Lived Assets (ASC 360), provides accounting guidance for impairments of assets that are held for use, held for sale and to be disposed of by other means. In one of its more challenging aspects, ASC 360-10 requires the use of fair value measurements for
We have updated this Financial reporting developments (FRD) publication to provide interpretive guidance The Business Combinations Topic provides guidance on the accounting and reporting for transactions criteria of ASC 360 are not met, the acquired asset should be measured and recognized at fair value as.
ASC 360-10 provides guidance on accounting for property, plant, and equipment, and the related accumulated depreciation on those assets. This Subtopic also includes guidance on the impairment or disposal of long-lived assets. ASC 360-10 notes that long-lived tangible assets include land and land improvements,
Our new guide helps answer your questions about accounting for PP&E and certain related assets.
PwC's in-depth accounting guidance for topics of significant interest.
Accounting Standards Codification (ASC) 420, Exit or Disposal Cost Obligations, addresses the financial accounting and provides our interpretive guidance and reflects our experience in practice with ASC 420. Disposal activities covered by the Impairment or Disposal of Long-Lived Assets subsections of ASC 360-10.
discontinued operation to be classified as held for sale under the guidance in ASC 205-20; otherwise the guidance in ASC 360-10 or elsewhere would apply. For example, assume an entity decides to sell an equity method investment. If the held for sale criteria are met AND the disposal represents a strategic shift that has
While the guidance in ASC 360-20 was issued more than 30 years ago, determining if and when to recognize profit on real estate sales transactions and the amount of profit to recognize continues to be a challenge. ASC 360-20 is a complex, rules-based standard that requires companies to evaluate both the form and
7 Feb 2018 We have updated our FRD publication on business combinations to include interpretive guidance on how to apply the recognition and measurement principles in ASC 805 to acquired contracts with customers that are accounted for under ASC 606. Refer to Appendix H of the publication for a summary of
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