Accounting for Held for Sale AssetsCode: 27-ASALEASSETS

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Course Details

Pages: 38
Course Overview
This course provides an overview of the accounting for held for sale assets with a particular focus on the criteria that must be met for held for sale classification. This course also addresses considerations around the timing of held for sale classification, how held for sale assets are measured and presented, as well as how changes to a planned sale impact the measurement and presentation of held for sale assets. This course concludes with a brief discussion of the disclosure requirements related to held for sale assets.

Learning Objectives
Upon completion of this course, you will be able to:
  •  Identify the types of assets within the scope of held for sale accounting
  •  List the specific criteria that must be met for an asset to be classified as held for sale
  •  Recognize the accounting and reporting impacts from held for sale classification
  •  Identify disclosure requirements for held for sale assets
Category: Accounting

Recommended CPE Hours: 2

Level of knowledge: Overview

Prerequisite: General understanding of Accounting

Advanced Preparation: None
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