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April 15, 2021

Homework: FASB

Business and Management, Undergraduate

FASB ASC 9-2

Several FASB statements dealt with the topic of asset impairments. List the FASB statements that dealt with asset impairments and summarize them. Several EITF documents provide additional guidance on implementing the FASB standards.

1. List the implementation issues discussed in the EITF releases.

FASB ASC 10-5

The FASB ASC contains guidance on how to account for equity investments when accumulated losses by the investee have resulted in the investment account of the investor being reduced to zero.

1. Find, cite, and copy that guidance.

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