Presidential Scholars Theses (1990 – 2006)
Awards/Availabilty
Open Access Presidential Scholars Thesis
Keywords
Assets--Accounting; Accounting--Standards;
Abstract
In December of 1990, the Financial Accounting Standards Board (FASB) issued a Discussion Memorandum (DM) entitled Accounting for the Impairment of Long-Lived Assets and Identifiable Intangibles. This DM was the direct result of pressure from other accounting bodies. The Accounting Standards Executive Committee (AcSEC) of the AICPA, the Emerging Issues Task Force (EITF) of the FASB, the Financial Accounting Standards Advisory Council (FASAC), the Financial Executives Institute (FEI), and the National Association of Accountants (NAA) all examined the issue of asset impairment prior to the FASB's study of the issue. After several recommendations by the FASAC, the FASB added impairment of linglived assets and identifiable intangibles to its agenda in November of 1988.
Date of Award
1993
Department
Department of Accounting
Presidential Scholar Designation
A paper submitted in partial fulfillment of the requirements for the designation Presidential Scholar
Date Original
1993
Object Description
1 PDF file (20 pages)
Date Digital
11-27-2017
Copyright
©1993 Tanya S. Chapman
Type
document
Language
EN
File Format
application_pdf
Recommended Citation
Chapman, Tanya S., "Asset impairment: A comparison of recognition criteria" (1993). Presidential Scholars Theses (1990 – 2006). 57.
https://scholarworks.uni.edu/pst/57
Comments
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