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

Chapter 3 — Long-Lived Assets to Be Sold

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Chapter 3 — Long-Lived Assets to Be Sold 3.1 Overview 3.2 Grouping Assets to Be Sold 3.3 Held-for-Sale Criteria 3.4 Including Specific Items in a Disposal Group 3.5 Measuring the Carrying Value of a Disposal Group Upon Classification as Held for Sale 3.6 Subsequent Measurement While a Disposal Group Is Classified as Held for Sale 3.7 Long-Lived Assets to Be Disposed of in Exchange for Noncash Assets in a Transaction Accounted for at Fair Value 3.8 Recognition of a Gain or Loss Upon Sale of the Disposal Group 3.9 Changes to a Plan of Sale 3.10 Consideration of Subsequent Events in the Assessment of the Held-for-Sale Classification