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1、ImplementingtheimpairmentofassetsrequirementsofSFASNo.144Anempiricalanalysis(AlanReinstein,SchoolofBusinessAdministration,WayneStateUniversity,Detroit,Michigan,USA,andGeraldH.Lander,CollegeofBusiness,UniversityofSouthFlorida,StPetersburg,Florida,USA)In2001,th
2、eFinancialAccountingStandardsBoardissuedStatementofFinancialAccountingStandards(SFAS)No.144,AccountingfortheImpairmentorDisposalofLong-livedAssets(FASB,2001).SupersedingtheprovisionsofSFASNo.121,AccountingforLongLivedAssetsandforLongLivedAssetstobedisposedof,
3、SFASNo.144affectsthemeasurementofalllong-livedassetsheldforuseorfuturedisposal,includinglessees1capitalleases,lessors*assetssubjecttooperatingleases,long-termprepaidassetsandamortizableintangibles.Itsprovisionsalsoaffectsuchotherassetsandliabilitiesasaccounts
4、receivableandinventory.SFASNo.144definesanassetgroupasthelowestlevelwhoseidentifiablecashflowsarelargelyindependentofthecashflowsofothergroupsofassetsandliabilities,e.g.aspecificproductionprocess.Similarly,adisposalgrouprepresentsasetoflong-livedassetsexpecte
5、dtobedisposedofbysaleorotherwise,focusingonassetsandliabilitiesformingpartofasingletransaction.SFASNo.144doesnotapplytogoodwill,indefinitelifeintangibleassets,financialinstruments(includinginvestmentsinequitysecuritiesaccountedforunderthecostorequitymethod),d
6、eferredpolicyacquisitioncostsordeferredtaxassets.However,whilethescopeofSFAS144excludestheimpairmentofgoodwillorotherintangibleassets,SFASNo.142,GoodwillandOtherIntangibleAssets,issuedin2001,addressestheimpairmentofgoodwillandnon-amortizedintangibleassets.SFA
7、SNo.144classifieslong-livedassetsintothreedistinctivecategories:(1)Heldandused.(2)Disposedofotherthanbysale.(3)Disposedofbysale.Long-livedassetstobeheldandusedImpairedlong-livedassetsoftenproducemajorlossestoholdersofsuchassets.Along-livedassetbecomesimpaired
8、whenanindividuallong-livedasset's(orassetgroup's)carryingamountexceedsitsfairvalue.Suchholdersshouldrecognizeandmeasureimpairmentlossestodeterminepotentiallyimpairedlong-livedby:•consider
