Deloitte
Accounting Research Tool

Discontinued Operations (2017)

A Roadmap to Reporting Discontinued Operations (2017)

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This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance on reporting discontinued operations in ASC 205-20. The body of this Roadmap combines the principles from ASC 205-20 with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. Further, the table of contents is a helpful navigational tool, providing links to topics and interpretations.