Under U.S. GAAP, ASC 205-20 is the primary source of guidance on discontinued operations. Under IFRSs, IFRS 5, Non-Current Assets Held for Sale and Discontinued Operations, is the primary source of guidance on discontinued operations. An entity can classify equity method investments as held for sale under IFRSs but is not permitted to do so under U.S. GAAP.
Summer and Winter Solstice. The summer solstice occurs once a year in December when the Sun's track across the Australian sky reaches its highest point. It is the day that has the most daylight hours of any in the year.The summer solstice usually occurs on 21 December, but can occur between 20 and 22 December.The winter solstice is the day of the year that has the least daylight hours of any in the year and usually occurs on 21 June but can occur between 20 and 22 June.ummer and Winter Solstice. The summer solstice occurs once a year in December when the Sun's track across the Australian sky reaches its highest point. It is the day that has the most daylight hours of any in the year.
June Solstice: Longest and Shortest Day of the Year. The June solstice is the Summer Solstice in the Northern Hemisphere and the Winter Solstice the Southern Hemisphere. The June Solstice. The date varies between June 20 and June 22, depending on the year, and the local time zone. June Solstice in New York, New York, USA is on. Wednesday, June 21, 2017 at 12:24 am EDT (Change city) June Solstice in Universal Coordinated Time is on.