Long-lived assets are those expected to provide an economic benefit to the reporting entity for a number of future periods. Both IFRS and GAAP regarding long-lived assets involves the determination of the appropriate amounts at which to initially record... 

The recorded amount of an asset includes all of the costs necessary to get the asset set up and functioning properly for its intended use, including interest. All assets that require a time period to get ready for their intended use should include a capitalized... 

An asset may be disposed of individually or as part of a disposal group. A disposal group is a group of assets to be disposed of in a single transaction as a group and the liabilities directly associated with those assets that will be transferred with...