Held-for-sale classification criteria file
Unused hydraulic press
Five assets: held for sale or not, and the end of depreciation · Situation 1 of 5
≈ 55 minWorkpapers
Can you document your analysis and your accounting treatment like a professional? Each mission starts from a real file and ends with a review.
How a mission works
Numbered sections, like a professional working paper: objective, data, pieces, analysis, calculations, entries, conclusion; then a reviewer reviews.
- 1Objective
- 2Data
- 3Documents
- 4Analysis
- 5Calculation
- 6Entries
- 7Judgment
- 8Conclusion
- 9References
L1Foundation(5)
Foundation Foundation Held-for-sale classification criteria file
Lyon warehouse
Five assets: held for sale or not, and the end of depreciation · Situation 2 of 5
≈ 55 minFoundation Held-for-sale classification criteria file
Truck fleet
Five assets: held for sale or not, and the end of depreciation · Situation 3 of 5
≈ 55 minFoundation Held-for-sale classification criteria file
Assembly line
Five assets: held for sale or not, and the end of depreciation · Situation 4 of 5
≈ 55 minFoundation Held-for-sale classification criteria file
Rouen workshop
Five assets: held for sale or not, and the end of depreciation · Situation 5 of 5
≈ 55 min
L2Intermediate(1)
Intermediate Held-for-sale measurement file: lower of, loss, reversal, disposal and ceasing the classification
Lower-of measurement: last depreciation charge, costs to sell and impairment loss
≈ 70 min
L3Advanced(7)
Advanced Disposal group file: loss, allocation, liabilities and presentation
Allocation — property, plant and equipment
Disposal group: allocated loss, capped reversal and related liabilities · Situation 1 of 3
≈ 65 minAdvanced Disposal group file: loss, allocation, liabilities and presentation
Allocation — intangible assets
Disposal group: allocated loss, capped reversal and related liabilities · Situation 2 of 3
≈ 65 minAdvanced Disposal group file: loss, allocation, liabilities and presentation
20X6 reversal
Disposal group: allocated loss, capped reversal and related liabilities · Situation 3 of 3
≈ 65 minAdvanced Held-for-sale classification criteria file
Machine M1
Change of plan: return to use, missed depreciation and abandonment · Situation 1 of 3
≈ 55 minAdvanced Held-for-sale classification criteria file
Line M2
Change of plan: return to use, missed depreciation and abandonment · Situation 2 of 3
≈ 55 minAdvanced Held-for-sale classification criteria file
Workshop M3
Change of plan: return to use, missed depreciation and abandonment · Situation 3 of 3
≈ 55 minAdvanced Held-for-sale measurement file: lower of, loss, reversal, disposal and ceasing the classification
Change of plan: return to use, missed depreciation and abandonment
≈ 70 min
L4Expert(13)
Expert Disposal group file: loss, allocation, liabilities and presentation
Allocation — property, plant and equipment
Discontinued operation: component, definition, single post-tax amount, comparatives and group loss · Situation 1 of 2
≈ 65 minExpert Disposal group file: loss, allocation, liabilities and presentation
Allocation — intangible assets
Discontinued operation: component, definition, single post-tax amount, comparatives and group loss · Situation 2 of 2
≈ 65 minExpert Discontinued operation file: component, single post-tax amount, analysis and comparatives
Year 20X6
Discontinued operation: component, definition, single post-tax amount, comparatives and group loss · Situation 1 of 2
≈ 60 minExpert Discontinued operation file: component, single post-tax amount, analysis and comparatives
20X5 comparative
Discontinued operation: component, definition, single post-tax amount, comparatives and group loss · Situation 2 of 2
≈ 60 minExpert Held-for-sale classification criteria file
Water division
File of a disposal project: classification, measurement of a group, discontinued operation and presentation · Situation 1 of 2
≈ 55 minExpert Held-for-sale classification criteria file
Filling line Y
File of a disposal project: classification, measurement of a group, discontinued operation and presentation · Situation 2 of 2
≈ 55 minExpert Held-for-sale measurement file: lower of, loss, reversal, disposal and ceasing the classification
Measurement of the division
File of a disposal project: classification, measurement of a group, discontinued operation and presentation · Situation 1 of 2
≈ 70 minExpert Held-for-sale measurement file: lower of, loss, reversal, disposal and ceasing the classification
Filling line Y
File of a disposal project: classification, measurement of a group, discontinued operation and presentation · Situation 2 of 2
≈ 70 minExpert Disposal group file: loss, allocation, liabilities and presentation
Allocation — property, plant and equipment
File of a disposal project: classification, measurement of a group, discontinued operation and presentation · Situation 1 of 3
≈ 65 minExpert Disposal group file: loss, allocation, liabilities and presentation
Allocation — intangible assets
File of a disposal project: classification, measurement of a group, discontinued operation and presentation · Situation 2 of 3
≈ 65 minExpert Disposal group file: loss, allocation, liabilities and presentation
Reversal at 30 June 20X7
File of a disposal project: classification, measurement of a group, discontinued operation and presentation · Situation 3 of 3
≈ 65 minExpert Discontinued operation file: component, single post-tax amount, analysis and comparatives
Year 20X6
File of a disposal project: classification, measurement of a group, discontinued operation and presentation · Situation 1 of 2
≈ 60 minExpert Discontinued operation file: component, single post-tax amount, analysis and comparatives
20X5 comparative
File of a disposal project: classification, measurement of a group, discontinued operation and presentation · Situation 2 of 2
≈ 60 min