ASC 205-20 Discontinued Operations Component Screener
Screens operational disposals for strategic shift and discontinued operations presentation criteria.
Notice: engineering verification utility. Use test or de-identified data and verify results independently before relying on them.
How it works
Standard: ASC 205-20 Presentation of Financial Statements-Discontinued Operations
Formula: Criteria: Component of entity disposed of or held for sale representing a strategic shift that has (or will have) a major effect on operations
Checks: Strategic shift assessment inputs
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