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Business Divestitures Archives - SkillAbility

CPA staff accountants building a review-ready ASC 205-20 discontinued operations file from component identification and held-for-sale status through strategic-shift analysis, major-effect testing, net-of-tax presentation, prior-period recasting, and disclosure
10 Sep

Discontinued Operations Training for Accountants: Build ASC 205-20 Classification, Presentation, and Disclosure Judgment

Accounting Workforce Development / Tax Advisory

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: September 10, 2026  |  44-minute read TL;DR — The Short Answer Discontinued operations training should teach accountants to prove that a disposal is both a real component of the entity and a strategic shift with a major

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