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What is IFRS 5: Assets Held for Sale Explained about?

IFRS 5 provides guidance on accounting for non-current assets held for sale and discontinued operations. It establishes criteria for assets to be classified as held for sale, including that their sale must be highly probable within one year. Assets held for sale are carried at fair value less costs to sell and not depreciated. A discontinued operation represents a separate major business or geographical area that has either been disposed of or meets the criteria to be classified as held for sale. The result

Author

Anggi Kurniawan

Language

EN