A Roadmap to Reporting Discontinued Operations
This Roadmap provides Deloitte's insights into and interpretations of the accounting guidance on reporting discontinued operations in ASC 205-20. The body of this Roadmap combines the principles from ASC 205-20 with Deloitte's interpretations and examples in a comprehensive, reader-friendly format. Further, the table of contents is a helpful navigational tool, providing links to topics and interpretations. We hope that you find this publication a valuable resource when considering the accounting guidance on the reporting of discontinued operations.
This publication was released by our US firm.