WEBCAST

Disc Ops & HFS disposal groups: Back-to-basics

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

Valerie Boissou

Valerie Boissou

Partner, Dept. of Professional Practice, KPMG US

Timothy Phelps

Timothy Phelps

Partner, Dept. of Professional Practice, KPMG US

Edna Wong

Edna Wong

Senior Manager, Dept. of Professional Practice, KPMG US

David Yates

David Yates

Partner, Dept. of Professional Practice, KPMG, US

 

 

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