Impairments and Disposals of Long-Lived Assets and Discontinued Operations (October 2020)
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This Roadmap provides Deloitte’s
insights into the guidance in ASC 360-10 and ASC 205-20 on impairments and disposals
of long-lived assets and presentation of discontinued operations.
This publication represents a
replacement of the 2019 publication A Roadmap to Disposals of Long-Lived Assets
and Discontinued Operations and has been expanded to address the accounting
for long-lived assets while classified as held and used.
This Roadmap replaces the Deloitte Q&As that were contained in
ASC 360. To find the text in the Roadmap that corresponds to a former Q&A,
select the “Discontinued Operations” tab at the bottom of the Q&A to Roadmap Quick Reference
Guide and search for the Q&A’s number or title.
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