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1

Board, Financial Accounting Standards. Accounting for the impairment or disposal of long-lived assets. Financial Accounting Standards Board, 2001.

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2

Board, Financial Accounting Standards. Accounting for the impairment of long-lived assets: Proposed statement of financial accounting standards. FASB, 1993.

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3

Ogden, Mark L. Results of the field test of the exposure draft on accounting for the impairment of long-lived assets. Financial Accounting Standards Board, 1994.

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4

Ogden, Mark L. Results of the field test of the exposure draft on accounting for the impairment of long-lived assets. Financial Accounting Standards Board, 1994.

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5

Ogden, Mark L. Results of the field test of the exposure draft on accounting for the impairment of long-lived assets. Financial Accounting Standards Board, 1994.

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6

Board, Financial Accounting Standards. Statement of financial accounting standards no.144: Accounting for the impairment or disposal of long-lived assets. FASB, 2001.

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7

Board, Financial Accounting Standards, ed. An Analysis of issues related to accounting for the impairment of long-lived assets and identifiable intangibles. Financial Accounting Standards Board, 1990.

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8

Board, Financial Accounting Standards. An analysis of issues related to accounting for the impairment of long-lived assets and identifiable intangibles. FASB, 1990.

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9

Clark, Hal G. Illustrations of accounting for the inability to fully recover the carrying amounts of long-lived assets: A survey of the subject of an issues paper by the AICPA Accounting Standards Division's Task Force on Impairment of Value. American Institute of Certified Public Accountants, Inc., 1987.

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10

Clark, Hal G. Illustrations of accounting for the inability to fully recover the carrying amounts of long-lived assets: A survey of the subject of an issues paper by the AICPA Accounting Standards Division's Task Force on Impairment of Value. American Institute of Certified Public Accountants, 1987.

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11

Board, Financial Accounting Standards. Proposed statement of financial accounting standards: Accounting for the impairment or disposal of long-lived assets and for obligations associated with disposal activities. FASB, 2000.

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12

Paul, Jim. International review of accounting standards specifying a recoverable amount test for long-lived assets. Financial Accounting Standards Board, 1997.

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13

Paul, Jim. International review of accounting standards specifying a recoverable amount test for long-lived assets. Financial Accounting Standards Board, 1997.

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14

Paul, Jim. In ternational review of accounting standards specifying a recoverable amount test for long-lived assets. FASB, 1996.

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15

Paul, Jim. International review of accounting standards specifying a recoverable amount test for long-lived assets: Special report. Financial Accounting Standards Board, 1997.

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16

Board, Financial Accounting Standards. Accounting for certain liabilities related to closure or removal of long-lived assets: Proposed statement of financial accounting standards. FASB, 1996.

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17

Board, Financial Accounting Standards. Proposed statement of financial accounting standards: Accounting for obligations associated with the retirement of long-lived assets : revision of Exposure Draft issued February 7, 1996. FASB, 2000.

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