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Deloitte's Roadmap: Impairments and Disposals of Long-Lived Assets and Discontinued Operations Chapter 2 — Definitions of Discontinued Operation and Component of an Entity
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Chapter 2 — Long-Lived Assets Classified as Held and Used2.1 Overview2.2 When to Test a Long-Lived Asset (Asset Group) for Recoverability2.3 Grouping Long-Lived Assets Classified as Held and Used2.4 Testing Long-Lived Assets for Recoverability2.5 Measurement of an Impairment Loss 2.6 Adjusted Carrying Amount Becomes New Cost Basis2.7 Depreciation and Amortization Estimates2.8 Assets That Provide No Future Benefit2.9 Presentation of an Impairment Loss2.10 Disclosures Related to Recognition of an Impairment Loss2.11 Early-Warning Disclosures When Future Impairments Are Reasonably Possible
Chapter 2 — Long-Lived Assets Classified as Held and Used2.1 Overview2.2 When to Test a Long-Lived Asset (Asset Group) for Recoverability2.3 Grouping Long-Lived Assets Classified as Held and Used2.4 Testing Long-Lived Assets for Recoverability2.5 Measurement of an Impairment Loss 2.6 Adjusted Carrying Amount Becomes New Cost Basis2.7 Depreciation and Amortization Estimates2.8 Assets That Provide No Future Benefit2.9 Presentation of an Impairment Loss2.10 Disclosures Related to Recognition of an Impairment Loss2.11 Early-Warning Disclosures When Future Impairments Are Reasonably Possible