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

Chapter 1 — Overview and Scope

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Chapter 1 — Overview and Scope 1.1 Overview 1.2 Overview of the Accounting and Reporting for Long-Lived Assets and Discontinued Operations 1.3 Scope of ASC 360-10 — Impairment or Disposal of Long-Lived Assets 1.4 Scope of ASC 205-20 — Presenting Discontinued Operations