Sale of a business – Held for sale criteria, disc ops, and more

PwC's accounting podcast · Oct 21, 2025 · 39m · transcript

In today’s episode, we explore the accounting implications of selling a business—an increasingly relevant topic in today’s market. From initial considerations through the final disposition, we break down key accounting judgments, classification, and presentation requirements.

In this episode, we discuss:

2:32 – Held-for-sale criteria

14:00 – Accounting implications of held-for-sale classification

19:25 – Accounting for the gain or loss on the sale of a business

25:50 – Discontinued operations criteria

33:00 – Discontinued operations presentation requirements

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