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A Roadmap to Disposals of Long-Lived Assets and Discontinued Operations Chapter 3 — Held-for-Sale Classification Criteria and Related Measurement
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Chapter 3 — Held-for-Sale Classification Criteria and Related Measurement3.1 Held-for-Sale Criteria3.2 Including Specific Items in a Disposal Group3.3 Initial Measurement Upon Classification of a Disposal Group as Held for Sale 3.4 Subsequent Measurement While a Disposal Group Is Classified as Held for Sale 3.5 Recognition of a Gain or Loss Upon Sale of the Disposal Group3.6 Changes to a Plan of Sale3.7 Consideration of Subsequent Events for Assessing Held-for-Sale Classification3.8 Assets Disposed of Other Than by Sale3.9 Classification of Long-Lived Assets to Be Disposed of in Exchange for a Noncontrolling Interest in Those Assets
Chapter 3 — Held-for-Sale Classification Criteria and Related Measurement3.1 Held-for-Sale Criteria3.2 Including Specific Items in a Disposal Group3.3 Initial Measurement Upon Classification of a Disposal Group as Held for Sale 3.4 Subsequent Measurement While a Disposal Group Is Classified as Held for Sale 3.5 Recognition of a Gain or Loss Upon Sale of the Disposal Group3.6 Changes to a Plan of Sale3.7 Consideration of Subsequent Events for Assessing Held-for-Sale Classification3.8 Assets Disposed of Other Than by Sale3.9 Classification of Long-Lived Assets to Be Disposed of in Exchange for a Noncontrolling Interest in Those Assets