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Course Level :Basic
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Credits :1
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Pre-requisites :None
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Advance Preparation :None
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Unlock the intricacies of asset classification with our CPE course. Explore the six criteria outlined in ASC 360-10 that determine whether an asset qualifies for the held-for-sale classification. Gain insights into the general impacts of this classification and delve into subsequent measurement requirements for long-lived assets marked as held for sale.
Discover the nuances of reporting changes to a planned sale and understand how these alterations impact the measurement and presentation of held-for-sale assets. Throughout this CPE Accounting course, we address key questions: Why does the classification matter, and what are the implications of holding an asset for sale versus holding and using it? Uncover the essential principles that guide the measurement of assets initially and the ongoing reassessment process.
Embark on a comprehensive journey with Kelen Camehl through the intricacies of held-for-sale classification criteria, equipping yourself with the knowledge to navigate financial reporting challenges with confidence. Elevate your expertise and stay ahead in the dynamic landscape of asset classification.
MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478
MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.
Advisor, Kelen Camehl CPA
Kelen is a recognized author and reviewer of CPE courses and has authored over 85 courses (225+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. His courses are available for purchase from many online CPE providers including the AICPA. Kelen has also remained involved in CPA exam content development for nearly 10 years and has authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s "Journal of Accountancy".
Kelen has over 15 years of progressive finance and accounting experience. He currently serves as an Accounting Policy Consultant with HP, Inc. in Dallas, TX. Most recently he was located in Budapest, Hungary on a three-year international assignment and served in the company’s Houston, TX location prior to this assignment. Prior to HP, he served in multiple accounting roles in the oil & gas industry with ConocoPhillips including technical accounting policy, SOX compliance, and internal audit. He also gained public accounting experience with PricewaterhouseCoopers, working with various clients in the energy, electric, power, gas, and utility sectors.
22 Ratings
JB
Dec 5th, 2023
I really enjoyed this material. It was presented in a manner that was easy to understand with great examples. I will look for more material from this author.
YJ
Apr 20th, 2024
Good. Thanks
