Detailed Overview of the Held for Sale Classification Criteria
This course provides a general overview of the six held for sale classification criteria outlined within ASC 360-10. This includes a discussion of the general impacts from held for sale classification as well as subsequent measurement requirements once a long-lived asset has been classified as held for sale. This course also addresses how changes to a planned sale impact the measurement and presentation of held for sale assets.

Course Publication Date: September 17, 2022

This course is available with NO ADDITIONAL FEE if you have an active self study membership or all access membership or can be purchased for $10.00!

Author:Kelen Camehl
Course No:ACT-HELDCLASS-14922
Recommended CPE:1.00
Delivery Method:QAS Self Study
Level of Knowledge:Basic
Advanced Preparation:None
Recommended Field of Study:Accounting
Learning Objectives
  • List the specific criteria that must be met for an asset to be classified as held for sale.
  • Recognize the accounting and reporting impacts from held for sale classification.
  • Identify potential reporting impacts from changes to a plan of sale.

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Sponsor Number: 109423


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