CPC 31 - Non-Current Assets Held for Sale and Discontinued Operations

CFC SCORE: AUD 1, CMN 1, SUSEP 1, ProGP 1, Expert 1, PREVIC 1, ProRT 1

Program:

• Overview.
• Classification of non-current assets as held for sale.
• Non-current asset to be written off.
• Measurement of non-current assets classified as held for sale.
• Recognition of impairment loss and reversal.
• Change in sales plan.
• Presentation and disclosure, discontinued operation, gain or loss related to a going concern, non-current asset classified as held for sale.
• Additional Disclosures.

Target audience: Controllership, accounting and finance professionals, including accountants, auditors, analysts, consultants and other interested parties.