CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Detailed Overview of the Held for Sale Classification Criteria

Icon_Self-Study
QAS Self-Study
Icon_Level
Overview
Credits
CPE Credits
1 Credits: Accounting

Course Description

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.

Learning Objectives

Upon completion of this course, you will be able to:

  • 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 potential reporting impacts from changes to a plan of sale.

Course Specifics

Course ID
122302169
Revision Date
October 18, 2022
Number of Pages
33
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

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)

Course Instructor

Kelen Camehl Headshot
Kelen Camehl, CPA, MBA

Kelen is a recognized author and reviewer of CPE courses and has authored over 120 courses (300+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics.  His courses are available for purchase from many online CPE providers including the AICPA.  Kelen also 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 …

Kelen Camehl, CPA, MBA Read More »

Detailed Overview of the Held for Sale Classification Criteria

Expert Instructors
CPE CREDITS
1 Credits: Accounting

$29.00$49.00

Clear
Icon_Self-Study
QAS Self-Study
Icon_Level
Overview
Credits
CPE Credits
1 Credits: Accounting

Course Description

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.

Learning Objectives

Upon completion of this course, you will be able to:

  • 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 potential reporting impacts from changes to a plan of sale.

Course Specifics

Course ID
122302169
Revision Date
October 18, 2022
Number of Pages
33
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

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)

Course Instructor

Kelen Camehl Headshot
Kelen Camehl, CPA, MBA

Kelen is a recognized author and reviewer of CPE courses and has authored over 120 courses (300+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics.  His courses are available for purchase from many online CPE providers including the AICPA.  Kelen also 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 …

Kelen Camehl, CPA, MBA Read More »

Detailed Overview of the Held for Sale Classification Criteria

Expert Instructors
CPE CREDITS
1 Credits: Accounting

$29.00$49.00

Clear