To resolve implementation issues, this Statement: 1  Establishes criteria beyond that previously specified in Statement 121 to determine when a long-lived asset is held for sale, including a group of assets and liabilities that represents the unit of accounting for a long-lived asset classified as held for sale.
Christmas Day in Australia. Christmas Day falls on December 25 and is an occasion for Christians to celebrate the birth of Jesus. Many people, even if they are not Christian, give each other gifts, prepare special meals and decorate their homes at this time of year.
Christmas is a time of getting together with family and friends and the giving and receiving of gifts. New Years Eve. While New Years Eve is not a federal holiday in the USA it is a day to celebrate the end of one year and at the stroke of midnight, the beginning of a new year. To celebrate New Years Eve many Americans conduct parties and invite friends and family to them.