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The SEC staff’s comments around fixed assets primarily related to the accounting for impairments, including the assessment of whether an impairment analysis was necessary. The SEC staff has focused on the quality of the disclosure of the judgments and estimates involved, frequently commenting on:
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Comment Examples | Guidance references |
| Financial statement presentation guide - Chapter 8.6: Property, plant and equipment
Property, plant, equipment and other assets guide - Chapter 5: Impairment
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