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 Operations 6.1 Overview 6.2 Balance Sheet Presentation for Assets (Disposal Groups) Classified as Held for Sale That Are Not Discontinued Operations 6.3 Income Statement Presentation for Disposals That Are Not Discontinued Operations 6.4 Disclosures for Disposals That Are Not Discontinued Operations 6.5 Disclosures for Individually Significant Assets (Disposal Groups) That Are Not Discontinued Operations 6.6 Interim Disclosures 6.7 Flowchart Illustrating the Required Disclosures for Assets (Disposal Groups) That Are Not Discontinued Operations