IFRS five - Non-current Assets Held-for-Sale and Discontinued Operations
IFRS five - Non-current Assets Held-for-Sale and Discontinued Operations
Learning Outcomes
Upon completion of this topic, students will be able to: Explain non-current assets held for sale and discontinued operations
Provide the measurement and disclosure requirements of IFRS five
Account for non-current assets held for sale and discontinued operations in accordance with IFRS five
IFRS five
IFRS five
Objectives
To require entities to disclose information about operations which have been discontinued during the accounting period
Improves the reader's ability to interpret the results and to make meaningful projections