Summary Non-current Assets held for sale
What is an asset held for sale? What are the differences between PPE (property, plant and equipment) and non-current assets held for sale? How do we recognize and measure assets held for sale? How do we presents the sale of assets held for sale in the financial statements? What are disposal groups and discontinued operations?
Written for
- Institution
- Technische Hochschule Deggendorf
- Study
- International Management
- Module
- International Accounting and Controlling
Document information
- Uploaded on
- July 27, 2022
- Number of pages
- 5
- Written in
- 2020/2021
- Type
- Summary
Subjects
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asset held for sale
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ppe
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non current asset
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date of classification
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disposal group
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discontinued operations
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fair market value fmv