tailieunhanh - ACCOUNTANTS’ HANDBOOK VOLUM phần 2

Một mô-đun bảo mật thiết bị đầu cuối cho một WAP →. Đặc điểm kỹ thuật mô tả một PCKSỊCH SỬ CỦA BÁO CÁO THU HƯỚNG DẪN (a) Doanh thu Nguyên tắc cơ bản báo cáo (b) Nguyên tắc Doanh thu Chi tiết báo cáo (i) Bằng chứng thuyết phục của Bố trí một | VALUATION ISSUES 28 -33 VALUATION ISSUES In October 2001 the FASB issued SFAS No. 144 Accounting for the Impairment or Disposal of Long-Lived Assets which supersedes SFAS No. 121 Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of. SFAS No. 144 retains many of the fundamental provisions of SFAS No. 121 particularly that long-lived assets be measured at the lower of carrying amount or fair value less cost to sell. A major change to previous practice is that the accounting model for long-lived assets to be disposed of by sale applies to all long-lived assets including discontinued operations thus superseding provisions of APB Opinion No. 30 Reporting Results of Operations Reporting the Effects of Disposal of a Segment of a Business. Discontinued operations no longer are measured at net realizable value nor do they include amounts for operating losses that have not yet occurred. However SFAS No. 144 retains the requirement in APB Opinion No. 30 to report separately discontinued operations and extends the reporting of discontinued operations to include all components of an entity with operations that can be distinguished from the rest of the entity and that will be eliminated from the ongoing operations of the entity in a disposal transaction. The new reporting requirements are intended to more clearly communicate in the financial statements a change in its business that results from a decision to dispose of operations and thus provide users with information needed to better focus on the ongoing activities of the entity In another major change from SFAS No. 121 the scope of SFAS No. 144 does not encompass goodwill. That is goodwill will not be written down as a result of applying the Statement but goodwill may be included in the carrying amount of an asset group for purposes of applying the Statement s provisions if that group is a reporting unit or includes a reporting unit. SFAS No. 144 also does not address .