Idaho Society of CPAs

IFRS: Non-Current Assets Held-for-Sale and Discontinued Operations (IFRS 5)

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  • Location
    • Your Space
      Your Space
      Self Study - AICPA, ID 00000
  • Credits
    • 1.00
  • Credit Type(s)
    • Accounting (1.00)
  • Prerequisites

    • Familiarity with financial reporting and accounting principles under IFRS

  • Vendor
    • AICPA
  • Level
    • Basic
  • Fields of Study
    • Accounting
  • Message
    • When & Where You Want

Description

Addresses requirements of IFRS 5, Non-current Assets Held for Sale and Discontinued Operations.

Objectives

  • Identify when an operation should be classified as discontinued.
  • Recognize the presentation requirements for operations classified as held-for-sale.

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