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Deloitte's Roadmap: Impairments and Disposals of Long-Lived Assets and Discontinued Operations Chapter 6 — Presentation and Disclosure Requirements for Disposals That Are Not Reported as Discontinued Operations
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Chapter 6 — Presentation and Disclosure Requirements for Disposals That Are Not Reported as Discontinued Operations6.1 Overview6.2 Balance Sheet Presentation for Assets (Disposal Groups) Classified as Held for Sale That Are Not Discontinued Operations6.3 Income Statement Presentation for Disposals That Are Not Discontinued Operations6.4 Disclosures for Disposals That Are Not Discontinued Operations6.5 Disclosures for Individually Significant Assets (Disposal Groups) That Are Not Discontinued Operations6.6 Interim Disclosures6.7 Flowchart Illustrating the Required Disclosures for Assets (Disposal Groups) That Are Not Discontinued Operations
Chapter 6 — Presentation and Disclosure Requirements for Disposals That Are Not Reported as Discontinued Operations6.1 Overview6.2 Balance Sheet Presentation for Assets (Disposal Groups) Classified as Held for Sale That Are Not Discontinued Operations6.3 Income Statement Presentation for Disposals That Are Not Discontinued Operations6.4 Disclosures for Disposals That Are Not Discontinued Operations6.5 Disclosures for Individually Significant Assets (Disposal Groups) That Are Not Discontinued Operations6.6 Interim Disclosures6.7 Flowchart Illustrating the Required Disclosures for Assets (Disposal Groups) That Are Not Discontinued Operations