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.
There are 12 days from December 25- January 5 that lead up to the traditional Epiphany. These days are referred to as the â12 days of Christmasâ, but because the Epiphany moves around, there are rarely exactly 12 days. In conclusion, we move back to Ordinary time after the Feast of the Baptism of the Lord, which moves, but is traditionally celebrated on January 13.