Detailed Overview of the Held for Sale Classification CriteriaCode: 27-DOHSCC

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Course Details

Pages: 27
Course Overview
This course provides a general overview of the six held for sale classification criteria
outlined within ASC 360-10. This includes a discussion of the general impacts from held
for sale classification as well as subsequent measurement requirements once a long-lived
asset has been classified as held for sale. This course also addresses how changes to a
planned sale impact the measurement and presentation of held for sale assets.

Learning Objectives
Upon completion of this course, you will be able to:
  •  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 potential reporting impacts from changes to a plan of sale
Category: Auditing

Recommended CPE Hours: 2

Level of knowledge: Overview

Prerequisite: General understanding of compilation and review standards

Advanced Preparation: None
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