Accounting for Held for Sale Assets
This course provides an overview of the accounting for held for sale assets with a particular focus on the criteria that must be met for held for sale classification. This course also addresses considerations around the timing of held for sale classification, how held for sale assets are measured and presented, as well as how changes to a planned sale impact the measurement and presentation of held for sale assets. This course concludes with a brief discussion of the disclosure requirements related to held for sale assets.

Course Publication Date: November 04, 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 $20.00!

Author:Kelen Camehl
Course No:ACT-HELD-14922
Recommended CPE:2.00
Delivery Method:QAS Self Study
Level of Knowledge:Basic
Prerequisites:None
Advanced Preparation:None
Recommended Field of Study:Accounting
  
Learning Objectives
  • Identify the types of assets within the scope of held for sale accounting.
  • 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 disclosure requirements for held for sale assets.

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: www.nasbaregistry.org.

Sponsor Number: 109423

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