IFRS 5 should be read in the context of its objective and the Basis for Conclusions, the Preface to IFRS Standards and the Conceptual Framework for Financial Reporting. IAS 8 Accounting …

IFRS 5 requires: a non-current asset or disposal group to be classified as held for sale if its carrying amount will be recovered principally through a sale transaction instead of through …

2023年9月7日 · Under IFRS Accounting Standards, when an interest in an investee under significant influence meets the criteria to be classified as held-for-sale, it is measured under …

IFRS 5 refers to the International Financial Reporting Standards relating to Non-current assets held for sale and discontinued operations.

IFRS 5 became effective on January 1 2005, and has two main areas of focus: It specifies the accounting treatment for assets (or disposal groups) held for sale, and It sets the presentation …

In March 2004 the Board issued IFRS 5 Non-current Assets Held for Sale and Discontinued Operations to replace IAS 35. Other Standards have made minor consequential amendments …

IFRS® 5, Non-current Assets Held for Sale and Discontinued Operations. The FR examining team is aware that candidates find the application of IFRS® 5, Non-current Assets Held for …