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Detailed Overview of the Held for Sale Classification Criteria
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Detailed Overview of the Held for Sale Classification Criteria
Learning Objectives:
Upon completion of this course, you will be able to:
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
Course Number:
KC42
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
March 2024
CPE Credits:
1
KC42
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
March 2024
CPE Credits:
1
Prerequisites:
None
Advanced Preparation:
None
None
Advanced Preparation:
None
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