Webcast overview
In this webcast, we provide a refresher on the discontinued operations (ASC 205-20) and held-for-sale (ASC 360-10) guidance, including key SEC requirements and trends.
Applicability
- All companies
Event contents
- Scope of ASC Subtopics 205-20 and 360-10
- Key concepts explained: component, disposal group and discontinued operations
- Determining if disposed-of or held-for-sale
- Measuring HFS disposal groups and timing of gain or loss
- Determining if the strategic shift test is met
- Reporting discontinued operations
- Interplay with SEC requirements for registrants
- SEC staff comment letter trends
Featured speakers
Valerie Boissou
Partner, Dept. of Professional Practice, and US-France Corridor Leader, KPMG US
Tim Phelps
Partner, Dept. of Professional Practice, KPMG US
Edna Wong
Senior Manager, Dept. of Professional Practice, KPMG US
David Yates
Partner, Dept. of Professional Practice, KPMG US
Valerie Boissou
Partner, Dept. of Professional Practice, and US-France Corridor Leader, KPMG US
Tim Phelps
Partner, Dept. of Professional Practice, KPMG US
Edna Wong
Senior Manager, Dept. of Professional Practice, KPMG US
David Yates
Partner, Dept. of Professional Practice, KPMG US
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In-depth analysis, examples and insights to give you an advantage in understanding the requirements and implications of financial reporting issues.