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1、实用文档ImplementingtheimpairmentofassetsrequirementsofSFASNo.144Anempiricalanalysis(AlanReinstein,SchoolofBusinessAdministration,WayneStateUniversity,Detroit,Michigan,USA,andGeraldH.Lander,CollegeofBusiness,UniversityofSouthFlorida,StPetersburg,Florida,USA)In2001,theFinancialAcco
2、untingStandardsBoardissuedStatementofFinancialAccountingStandards(SFAS)No.144,AccountingfortheImpairmentorDisposalofLong-livedAssets(FASB,2001).SupersedingtheprovisionsofSFASNo.121,AccountingforLongLivedAssetsandforLongLivedAssetstobedisposedof,SFASNo.144affectsthemeasuremento
3、falllong-livedassetsheldforuseorfuturedisposal,includinglessees'capitalleases,lessors'assetssubjecttooperatingleases,long-termprepaidassetsandamortizableintangibles.Itsprovisionsalsoaffectsuchotherassetsandliabilitiesasaccountsreceivableandinventory.SFASNo.144definesanassetgro
4、upasthelowestlevelwhoseidentifiablecashflowsarelargelyindependentofthecashflowsofothergroupsofassetsandliabilities,e.g.aspecificproductionprocess.Similarly,adisposalgrouprepresentsasetoflong-livedassetsexpectedtobedisposedofbysaleorotherwise,focusingonassetsandliabilitiesformi
5、ngpartofasingletransaction.SFASNo.144doesnotapplytogoodwill,indefinitelifeintangibleassets,financialinstruments(includinginvestmentsinequitysecuritiesaccountedforunderthecostorequitymethod),deferredpolicyacquisitioncostsordeferredtaxassets.However,whilethescopeofSFAS144exclude
6、stheimpairmentofgoodwillorotherintangibleassets,SFASNo.142,Goodwilland大全实用文档OtherIntangibleAssets,issuedin2001,addressestheimpairmentofgoodwillandnon-amortizedintangibleassets.SFASNo.144classifieslong-livedassetsintothreedistinctivecategories:(1)Heldandused.(2)Disposedofothert
7、hanbysale.(3)Disposedofbysale.Long-livedassetstobeheldandusedImpairedlong-livedassetsoftenproducemajorlossestoholdersofsuchassets.Along-livedassetbecomesimpairedwhenanindividuallong-livedasset's(orassetgroup's)carryingamountexceedsitsfairvalue.Suchholdersshouldrecognizeandmeas
8、ureimpairmentlossestodeterminepotentiallyimpairedlong-livedby
