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Deloitte's Roadmap: Impairments and Disposals of Long-Lived Assets and Discontinued Operations Chapter 7 — Presentation and Disclosure Requirements for Disposals That Are Reported as Discontinued Operations
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Chapter 7 — Presentation and Disclosure Requirements for Disposals That Are Reported as Discontinued Operations7.1 Overview7.2 Balance Sheet Presentation of Discontinued Operations7.3 Income Statement Presentation of Discontinued Operations7.4 Presentation of Income Statement Items in Discontinued Operations7.5 Overview of Disclosures About Discontinued Operations7.6 Disclosures That Apply to All Discontinued Operations 7.7 Other Required Disclosures7.8 Disclosures for a Discontinued Operation That Was Not an Equity Method Investment Before Its Disposal7.9 Disclosures for a Discontinued Operation That Was an Equity Method Investment Before Its Disposal7.10 Disclosures for a Business or a Nonprofit Activity Classified as Held for Sale Upon Acquisition7.11 Flowchart of the Required Disclosures for Discontinued Operations7.12 Recasting of Prior Periods Because of the Disposal of Part of an Operating Segment7.13 Interim Disclosures
Chapter 7 — Presentation and Disclosure Requirements for Disposals That Are Reported as Discontinued Operations7.1 Overview7.2 Balance Sheet Presentation of Discontinued Operations7.3 Income Statement Presentation of Discontinued Operations7.4 Presentation of Income Statement Items in Discontinued Operations7.5 Overview of Disclosures About Discontinued Operations7.6 Disclosures That Apply to All Discontinued Operations 7.7 Other Required Disclosures7.8 Disclosures for a Discontinued Operation That Was Not an Equity Method Investment Before Its Disposal7.9 Disclosures for a Discontinued Operation That Was an Equity Method Investment Before Its Disposal7.10 Disclosures for a Business or a Nonprofit Activity Classified as Held for Sale Upon Acquisition7.11 Flowchart of the Required Disclosures for Discontinued Operations7.12 Recasting of Prior Periods Because of the Disposal of Part of an Operating Segment7.13 Interim Disclosures