Webcast overview
In this webcast, we provide a refresher on the discontinued operations (ASC 205-20) and held-for-sale (ASC 360-10) guidance, including key SEC requirements and trends.
Applicability
- All companies
Event contents
- Scope of ASC Subtopics 205-20 and 360-10
- Key concepts explained: component, disposal group and discontinued operations
- Determining if disposed-of or held-for-sale聽
- Measuring HFS disposal groups and timing of gain or loss聽
- Determining if the strategic shift test is met聽
- Reporting discontinued operations聽
- Interplay with SEC requirements for registrants聽
- SEC staff comment letter trends
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