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.
The Twelve Days of Christmas, also known as Twelvetide, is a festive Christian season celebrating the Nativity of Jesus Christ. In most Western ecclesiastical traditions, Christmas Day is considered the First Day of Christmas and the Twelve Days are 25 December â 5 January, inclusive.