Presidential Scholars Theses (1990 – 2006)

Awards/Availabilty

Open Access Presidential Scholars Thesis

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

Comments

If you are the rightful copyright holder of this Presidential Scholars thesis and wish to have it removed from the Open Access Collection, please submit an email request to scholarworks@uni.edu. Include your name and clearly identify the thesis by full title and author as shown on the work.

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

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