Gifts accounting issues related to reporting restructuring costs, including when an entity shall recognize an expense and what kinds of costs are appropriate to be included. Summarizes the debate, new issues task force to develop appropriate recommendations of accounting. We also discuss evaluation, when long-term assets, such as goodwill, should be considered a violation and write down or written off as a result. "Hide
by Donella M. Rapier Source: Harvard Business School 23 pages. Publication Date: March 26, 1996. Prod. #: 196135-PDF-ENG
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