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 Christmas season, also called the festive season, the holiday season (mainly in the U.S. and Canada), or simply the holidays, is an annually recurring period recognized in many Western and Western-influenced countries that is generally considered to run from late November to early January, defined as incorporating at least Christmas, and usually ...