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Test for Reporting Units with Zero or Negative Carrying Amounts

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Abstract

a consensus of the FASB Emerging Issues Task ForceThe FASB Accounting Standards Codification ™ is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification is being amended. It also provides other information to help a user of GAAP understand how and why GAAP is changing and when the changes will be effective. For additional copies of this Accounting Standards Update and information on applicable prices and discount rates contact

Year: 2010
OAI identifier: oai:CiteSeerX.psu:10.1.1.353.1574
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