Divestiture and Discontinued Operations Accounting
Definition: Held for sale, disposed components
Scope:NarrowDifficulty:Difficult
Part of: Cross-Cutting Technical Accounting
Held for sale, disposed components
StandardsASC 205-20, ASC 360-10, IFRS 5
CertificationsCPA
GeographySeparate FS presentation
Related Subjects
See Also
- Cross-Cutting Technical AccountingPart of Cross-Cutting Technical Accounting
External Links
- Discontinued operations — Wikipedia