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Deloitte's Roadmap: Impairments and Disposals of Long-Lived Assets and Discontinued Operations Chapter 3 — Held-for-Sale Classification Criteria and Related Measurement
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Chapter 3 — Long-Lived Assets to Be Sold3.1 Overview3.2 Grouping Assets to Be Sold3.3 Held-for-Sale Criteria3.4 Including Specific Items in a Disposal Group3.5 Measuring the Carrying Value of a Disposal Group Upon Classification as Held for Sale3.6 Subsequent Measurement While a Disposal Group Is Classified as Held for Sale 3.7 Long-Lived Assets to Be Disposed of in Exchange for Noncash Assets in a Transaction Accounted for at Fair Value3.8 Recognition of a Gain or Loss Upon Sale of the Disposal Group3.9 Changes to a Plan of Sale3.10 Consideration of Subsequent Events for Assessing Held-for-Sale Classification
Chapter 3 — Long-Lived Assets to Be Sold3.1 Overview3.2 Grouping Assets to Be Sold3.3 Held-for-Sale Criteria3.4 Including Specific Items in a Disposal Group3.5 Measuring the Carrying Value of a Disposal Group Upon Classification as Held for Sale3.6 Subsequent Measurement While a Disposal Group Is Classified as Held for Sale 3.7 Long-Lived Assets to Be Disposed of in Exchange for Noncash Assets in a Transaction Accounted for at Fair Value3.8 Recognition of a Gain or Loss Upon Sale of the Disposal Group3.9 Changes to a Plan of Sale3.10 Consideration of Subsequent Events for Assessing Held-for-Sale Classification