What are the requirements for a company to list a discontinued component as held-for-sale?
There are certain requirements that must be met in order for a company to classify a discontinued component as held-for-sale:
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What is the definition of a component under US GAAP for discontinued operations?
A component that is deemed discontinued describe components of an organization or a group of components. Generally, these components will be consistent of reportable segments, operating segments, reporting units, or subsidiaries.