Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This course provides an overview of the accounting and reporting requirements for discontinued operations and the disposal of property, plant, and equipment under ASC 205 and ASC 360. Participants will learn how to properly present financial statements, classify and report discontinued operations, and apply disclosure requirements for disposals and long-lived assets.
The course also covers key concepts such as assets held for use, held for sale, and disposal through other means, as well as impairment considerations and implementation guidance. By the end of the course, learners will understand how to apply the relevant accounting standards to ensure accurate financial statement presentation and compliant reporting.
Topics Include:
- Presentation of Financial Statements (ASC 205)
- Property Plant and Equipment (ASC 360)
Key Takeaways
After completing this course, the learner should be able to:
- Recall the presentation requirements for discontinued operations (ASC 205).
- Recall the reporting and disclosure requirements for property, plant, and equipment (ASC 360) and discontinued operations.
Who Will Benefit
This course is ideal for experienced accounting and financial reporting professionals responsible for preparing or reviewing financial statements who want to enhance their understanding of ASC 205 and ASC 360 requirements.
Disclaimer
Most of CPA Ontario's 450+ on-demand courses are compatible with the mobile app. Unfortunately, this on demand course is not compatible. For the best learning experience, we suggest you use your computer.
How to Access the Course
To access the course on your computer please visit our BlackBoard site, and log-in using the same login and password used for the Registration Portal.
Please allow up to 15 minutes after registration for the course to appear on your BlackBoard page.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Becker has been the partner accountants trust with their professional education for more than 60 years. Our team of expert instructors draws on decades of real-world experience to deliver comprehensive coursework that translate concepts into real-life examples. Becker has prepared people from more than 2,900 accounting firms, alliances, corporations, government agencies and universities.