ESSENTIALS - Accounting & Auditing - Financial Reporting - Accounting for Special Purpose Entities Revised: FASB Interpretation 46(R)

Why Good Assets Go Bad - When economic conditions get tough, managers size up their operations and look for ways to cut costs, including costs related to asset-carrying values. Many corporations, auditors, and analysts expect to see a lot of restructuring and writedowns in the near future in accordance with the provisions of SFAS 144, Accounting for the Impairment or Disposal of Long-Lived Assets.

Soroosh, Jalal, (2002)

ESSENTIALS - Accounting & Auditing - Financial Reporting - Accounting for Special Purpose Entities Revised: FASB Interpretation 46(R)

Soroosh, Jalal, (2004)

Can the FASB regain its mojo?

Ciesielski, Jack T., (2022)