IFRS 5Chapter 6Lesson 1
Presenting assets and liabilities held for sale
Step 1 of 7Learning objectives
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Assets held for sale are presented separately from other assets; the group's liabilities are presented separately, without offsetting, with the main classes; comparatives are not reclassified.
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Learning objectives
- Present assets and liabilities held for sale separately.
- Not offset the group's assets and liabilities.
- Disclose the main classes and not reclassify the comparatives.