Section 3475, Disposal of long-lived assets and discontinued operations: September 2013 update: Financial reporting alert

Learn about changes made in September 2013 to Section 3475 and their potential impact.

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This Chartered Professional Accountants of Canada (CPA Canada) Financial Reporting Alert highlights some possible implications of how the changes to accounting for disposals of long-lived assets and discontinued operations may affect your business or your practice, discussing effects beyond accounting.

Topics include:

  • why Section 3475 matters to you
  • key changes
  • transitional requirements
  • audit implications


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