This course provides an overview of the accounting for held for sale assets with a particular focus on the criteria that must be met for held for sale classification. This course also addresses considerations around the timing of held for sale classification, how held for sale assets are measured and presented, as well as how changes to a planned sale impact the measurement and presentation of held for sale assets. This course concludes with a brief discussion of the disclosure requirements related to held for sale assets.

Learning Objectives
  • Identify the types of assets within the scope of held for sale accounting.
  • Discover and list the specific criteria that must be met for an asset to be classified as held for sale.
  • Recognize the accounting and reporting impacts from held for sale classification.
  • Identify disclosure requirements for held for sale assets.
Last updated/reviewed: August 15, 2023
2 Reviews (11 ratings)


Member's Profile
Well written with good examples

Member's Profile
The material is really helpful and easy to read. It's a great course.

Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
  Accounting for Held for Sale Assets (Text Based Course)PDF