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Roadmap: Impairments and Disposals of Long-Lived Assets and Discontinued Operations (2021)

Published on: 12 Oct 2021

This Roadmap provides Deloitte’s insights into the guidance in ASC 360-10 and ASC 205-20 on impairments and disposals of long-lived assets and presentation of discontinued operations. The 2021 edition includes updated and expanded guidance as well as On the Radar (also available as a stand-alone publication), a high-level synopsis of accounting and reporting issues associated with impairments and disposals of long-lived assets and discontinued operations.

The Roadmap is available on the Deloitte Accounting Research Tool Web site.

Roadmap: Impairments and Disposals of Long-Lived Assets and Discontinued Operations (2021) Image

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