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.
When Is - Dates of Religious and Civil Holidays Around the World. Christmas in 2014 is on Thursday, the 25th of December. Christmas Day is preceded by Christmas Eve on December 24, and in some countries is followed by Boxing Day on December 26.