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

Chapter 4 — Criteria for Reporting a Discontinued Operation

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Chapter 4 — Long-Lived Assets to Be Disposed of Other Than by Sale 4.1 Overview 4.2 Assets to Be Abandoned 4.3 A Nonmonetary Exchange Measured on the Basis of the Recorded Amount of the Assets Relinquished 4.4 Assets to Be Distributed to Owners in a Spin-Off