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 Day in Estonia. Christmas Day, on December 25, is one of the most festive Christian holidays in many countries around the world. It celebrates Jesus' birth. Christmas stockings over fireplace next to Christmas treeMany people celebrate Christmas Day with a festive meal.Â©iStockphoto.com/DNY59.