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

IFRS 5Chapter 1Lesson 1

IFRS 5: purpose, scope and disposal group

Step 1 of 7Learning objectives

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IFRS 5 sets the measurement and presentation of assets held for sale and the information on discontinued operations; this lesson places the standard, the notion of a disposal group and the measurement exclusions.

25 minNot started

Learning objectives

  • Explain the purpose of IFRS 5.
  • Recognise a disposal group and treat it as a whole.
  • Identify the assets excluded from IFRS 5 measurement.

In this lesson

Original teaching content: it paraphrases the standard without reproducing it and does not replace the official text.

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

  1. 1 · Not startedPurpose, scope and disposal group0 / 1 lesson
  2. 2 · Not startedClassification as held for sale or for distribution0 / 2 lessons
  3. 3 · Not startedMeasurement of classified assets and groups0 / 4 lessons
  4. 4 · Not startedChanges to a plan of sale0 / 1 lesson
  5. 5 · Not startedDiscontinued operations0 / 3 lessons
  6. 6 · Not startedPresentation in the statement of financial position0 / 1 lesson
  7. 7 · Not startedDisclosures0 / 1 lesson
  8. 8 · Not startedBoundaries with other standards0 / 1 lesson