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

IFRS 5Chapter 7Lesson 1

Disclosures in the notes

Step 1 of 4Learning objectives

Go deeper+2 deeper insights · +1 point of attention

Assets and groups held for sale give rise to note disclosures (description, facts and circumstances, losses and reversals, segment); a mention is also given when the criteria are met after the reporting date.

20 minNot started

Learning objectives

  • Know what information accompanies an asset held for sale.
  • Handle the note mention when the criteria are met after the reporting date.

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