tailieunhanh - Lecture Intermediate accounting - Chapter 11: Property, plant, and equipment and intangible assets: utilization and impairment

Lecture Intermediate accounting - Chapter 11: Property, plant, and equipment and intangible assets: utilization and impairment. Chapter 11 completes the discussion of accounting for property, plant, and equipment and intangible assets by addressing the allocation of the cost of these assets to the periods benefited by their use. Expenditures subsequent to acquisition and impairment are also covered in this chapter. |