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This is a detailed review of the impact of SFAS 144 impairments and similar
charges on the homebuilding industry. As a result of the sharp downturn in the
housing sector, homebuilders have recorded huge impairment charges for nearly
the past three years. This issue provides a detailed look at impairment charges taken
by 13 publicly-traded homebuilders and the impact that those charges have had on
their inventories and gross margins. It also reviews disclosure practices
for each builder and offers recommendations for improvements in disclosure and
in the accounting standard itself.
This report was
published in October 2009. You can get this
report by downloading the order form here,
completing it and mailing or e-mailing it to Lark Research, Inc. (All
instructions are included on the order form.) We are offering this report
at a price of $75.