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.

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