Accounting for Held for Sale Assets (CPA)
Estimated Time: 2 hours
$39.00
Earn 2 Points for Completing
CPAs hoping to get a closer look at held for sale asset accounting will benefit from this eBook course which focuses on different relevant criteria. It also addresses different considerations around timing, measurement and presentation, and how changes to a planned sale impact these specific aspects. Included is a brief discussion of disclosure requirements to help round-out the lesson. Course Type: eBook. Worth 2 Technical CPE Credits (CPA/NASBA).
Credits
2 CPE Credits
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
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Field of Study: Accounting - Prerequisites & Advanced Preparation: None - CPE Credit Type: Technical - Delivery Method: QAS Self Study - For more information regarding administrative policies such as complaint and refund, please contact our Customer Success team at support@vtrpro.com or visit our Help webpage.
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CPA: VTR 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: NASBAregistry.org. This program is valid for 2 CPEs.