About this document

Valuation of Non-Current Assets Held for Sale by Glayca Paller is a document available to read on EtoBox.

1. Non-current assets are classified as "held for sale" if their carrying amount will be recovered principally through a sale transaction rather than continued use. 2. Upon classification as held for sale, the asset becomes a current asset, and depreciation/amortization ceases. 3. For an asset to be classified as held for sale, it must be available for immediate sale and the sale must be highly probable to occur within one year.

Author

Glayca Paller

Language

EN