Course
8 chapters · 14 lessons · about 6 h 35 min
01Purpose, scope and disposal groupNot started1 lesson0/1
02Classification as held for sale or for distributionNot started2 lessons0/2
- Not startedClassification as held for saleLesson30 min17 exercises
- Not startedClassification: abandonment, distribution and special casesLesson30 min17 exercises
Practise this chapter
03Measurement of classified assets and groupsNot started4 lessons0/4
- Not startedMeasuring at the lower of carrying amount and fair value less costs to sellLesson35 min25 exercises
- Not startedWrite-down on classification and limited reversalLesson30 min15 exercises
- Not startedAfter classification: no depreciation, liability expenses and disposalLesson25 min13 exercises
- Not startedDisposal groups: prior remeasurement and allocation of the lossLesson35 min14 exercises
04Changes to a plan of saleNot started1 lesson0/1
05Discontinued operationsNot started3 lessons0/3
- Not startedDiscontinued operations: the component and the definitionLesson25 min11 exercises
- Not startedPresenting discontinued operations: single amount, analysis and comparativesLesson35 min19 exercises
- Not startedDiscontinued operations: advanced cases (adjustments, ceasing, loss of control)Lesson20 min9 exercises
06Presentation in the statement of financial positionNot started1 lesson0/1
07DisclosuresNot started1 lesson0/1
Practise this chapter
08Boundaries with other standardsNot started1 lesson0/1
Practise this chapter