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205 Presentation of Financial Statements
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Deloitte's Roadmap: Impairments and Disposals of Long-Lived Assets and Discontinued Operations
Chapter 5 — Discontinued Operations
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Deloitte's Roadmap: Impairments and Disposals of Long-Lived Assets and Discontinued Operations
Chapter 5 — Discontinued Operations
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Contents
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Chapter 5 — Discontinued Operations
5.1 Overview
5.2 Criteria for Reporting a Discontinued Operation
5.3 Disposals That Occur Over Multiple Reporting Periods
5.4 Normally Occurring Disposals
5.5 Continuing Involvement
5.6 A Business or Nonprofit Activity Classified as Held for Sale Upon Acquisition
5.7 Consideration of Subsequent Events in the Assessment of Discontinued-Operations Presentation