Deloitte's Roadmap: Impairments and Disposals of Long-Lived Assets and Discontinued Operations

Impairments and Disposals of Long-Lived Assets and Discontinued Operations

This Roadmap provides Deloitte’s insights into the guidance in ASC 360-10 and ASC 205-20 on impairments and disposals of long-lived assets and presentation of discontinued operations.

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Preface On the Radar Contacts Chapter 1 — Overview and Scope Chapter 2 — Long-Lived Assets Classified as Held and Used Chapter 3 — Long-Lived Assets to Be Sold Chapter 4 — Long-Lived Assets to Be Disposed of Other Than by Sale Chapter 5 — Discontinued Operations Chapter 6 — Presentation and Disclosure Requirements for Disposals That Are Not Reported as Discontinued Operations Chapter 7 — Presentation and Disclosure Requirements for Disposals That Are Reported as Discontinued Operations Chapter 8 — Reporting Considerations for SEC Registrants Appendix A — Glossary of Selected Terms in ASC 205-20, ASC 360-10, and ASC 805-10 Appendix B — Titles of Standards and Other Literature Appendix C — Abbreviations Appendix D — Roadmap Updates for 2023