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.
Self-Study Course Instructions:
FOR DOCUMENT-BASED COURSES
Download the course document(s) (below) and follow prompts contained in the document.
FOR RECORDED COURSES WITH VIDEO
Download any course document(s) (below) which may include handouts, glossary, transcripts, etc. Follow any prompts contained in the documents to help you complete the course. Most documents are searchable.
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.
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