IFRS 5 · Non-current Assets Held for Sale and Discontinued Operations
8 chapters · 14 lessons · about 6 h 35 min
- 208 exercises
- 15 practical cases
- 26 workpaper missions
- 12 quizzes and exams
Your progress
0%0 / 14 lessons completed
Start the lesson
Chapter 1 · Purpose, scope and disposal groupIFRS 5: purpose, scope and disposal group
Open the courseCourse outline
Each chapter, its lessons and your actual progress.
- Not startedMeasuring at the lower of carrying amount and fair value less costs to sellLesson · 35 min
- Not startedWrite-down on classification and limited reversalLesson · 30 min
- Not startedAfter classification: no depreciation, liability expenses and disposalLesson · 25 min
- Not startedDisposal groups: prior remeasurement and allocation of the lossLesson · 35 min
Mastery by skill
The eight dimensions measured on your answers in this standard.
No answer in this standard yet: your skills will appear after your first exercises.
Next activity
Start with: Purpose of the standard
New concept: the lesson first, then the exercises.
25 min
Cases and workpapers in progress
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Exercises come back at growing intervals, so that the rule stays learnt.
Where you stand
Your progress in each workspace of the standard, from your actual work.