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Long-lived assets held for sale
We continue our miniseries exploring accounting for property, plant, and equipment. In this second episode we discuss the treatment of long-lived assets that are held for sale, from impairment to accounting for the sale of non-financial assets. Host Heather Horn is once again joined by Beth Paul, Deputy Chief Accountant in PwC’s National Office, to walk through specific considerations and complexities on this topic.
In this episode, you’ll hear:
00:22 – An overview of the impairment model for long-lived assets that are held for sale
02:05 – How to identify disposal groups
03:50 – A discussion…
The skinny
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