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INTERNATIONAL FINANCIAL REPORTING STANDARD 5

Index

  Content

-

IFRS 5: Non-current Assets Held for Sale and Discontinued Operations

Objective

1

Scope
 

2-5

Classification of non-current assets (or disposal groups) as held for sale
 

6-14

Non-current assets that are to be abandoned
 

13-14

Measurement of non-current assets (or disposal groups) classified as held for sale
 

15-29

Measurement of a non-current asset (or disposal group)
 

15-19

Recognition of impairment losses and reversals
 

20-25

Changes to a plan of sale
 

26-29

Presentation and disclosure
 

30-42

Presenting discontinued operations
 

31-36

Gains or losses relating to continuing operations

37

Presentation of a non-current asset or disposal group classified as held for sale

38-40

Additional disclosures

41-42

Transnational provisions
 

43

Effective date
 

44

Withdrawal of IAS 35
 

45

Appendix A (Defined terms)

 

Appendix B (Application supplement)

B1

Index

 
 

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