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Secure Transaction Accounting for Held for Sale Assets
Format
Self-Study
Course Level
Overview
CPE Credits
2 Credits: Accounting
Course Description
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.
Learning Objectives
Upon completion of this course, you will be able to:
- 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; and
- Identify disclosure requirementsfor held for sale assets.
Course Specifics
122301858
October 17, 2022
There are no prerequisites.
None
48
Compliance Information
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Meet The Experts
Kelen is a recognized author and reviewer of CPE courses and has authored over 145 courses (350+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. Kelen remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s Journal of Accountancy. Kelen has nearly 20 years of progressive finance and accounting experience. He currently serves as an Accounting Policy Advisor with HP. Prior to HP, he served in multiple …
QAS Self-Study
