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
- Measuring HFS disposal groups and timing of gain or loss
- Determining if the strategic shift test is met
- Reporting discontinued operations
- Interplay with SEC requirements for registrants
- SEC staff comment letter trends
Featured speakers
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