About this document
IFRS 5: Non-current Assets & Discontinued Operations by Teja Jurak is a document available to read on EtoBox.
This document summarizes IFRS 5, which establishes standards for accounting of non-current assets held for sale and discontinued operations. Key points: - IFRS 5 specifies that non-current assets or disposal groups classified as held for sale are measured at the lower of carrying amount or fair value less costs to sell, and that assets held for sale are not depreciated. - It defines criteria for classifying non-current assets and disposal groups as held for sale. Disposal groups may include any assets an
- Author
- Teja Jurak
- Language
- EN