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IFRS 5: purpose, scope and disposal group
Chapter 1 · Purpose, scope and disposal group · 16 exercises
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Target a chapterThe exercises of a single chapter.
- 01Purpose, scope and disposal group16 exercises
- 02Classification as held for sale or for distribution34 exercises
- 03Measurement of classified assets and groups67 exercises
- 04Changes to a plan of sale18 exercises
- 05Discontinued operations39 exercises
- 06Presentation in the statement of financial position13 exercises
- 07Disclosures7 exercises
- 08Boundaries with other standards14 exercises
Target a conceptThe exercises of a single concept.
- Purpose of the standardFragile2 exercises
- Scope of classification and presentationFragile2 exercises
- The group measured as a wholeFragile5 exercises
- Measurement exclusionsFragile4 exercises
- Other assets with their own measurementFragile3 exercises
- Assets held for distribution (scope)Fragile2 exercises
- Recovery through saleFragile5 exercises
- Availability for immediate saleFragile6 exercises
- Highly probable saleFragile9 exercises
- Buyer search, reasonable price and stable planFragile4 exercises
- Sale expected within a yearFragile5 exercises
- Period beyond one year outside the entity's controlFragile3 exercises
- Loss of control of a subsidiaryFragile2 exercises
- Asset acquired for resaleFragile2 exercises
- Criteria met after the reporting periodFragile2 exercises
- Held for distribution to ownersFragile4 exercises
- Abandoned assetsFragile6 exercises
- Assets temporarily out of useFragile2 exercises
- The lower of the two amountsFragile9 exercises
- Fair value less costs to sellFragile6 exercises
- Costs to sellFragile6 exercises
- Discounting of costs to sellFragile4 exercises
- Asset acquired and classified at acquisitionFragile4 exercises
- Carrying amount before reclassificationFragile4 exercises
- Prior remeasurement of the groupFragile5 exercises
- Write-down loss on classificationFragile9 exercises
- Reversal limited to the cumulative lossFragile7 exercises
- Allocation of a group's lossFragile8 exercises
- Gain or loss on disposalFragile5 exercises
- End of depreciationFragile7 exercises
- Expenses on the group's liabilitiesFragile3 exercises
- Measurement for distributionFragile3 exercises
- Ceasing the classificationFragile6 exercises
- Measurement on ceasing the classificationFragile9 exercises
- Adjustment in profit from continuing operationsFragile5 exercises
- Direct change between sale and distributionFragile2 exercises
- Disclosure on the change of planFragile2 exercises
- The component of an entityFragile6 exercises
- Definition of a discontinued operationFragile6 exercises
- Subsidiary acquired for resaleFragile3 exercises
- The single amountFragile8 exercises
- Analysis of the single amountFragile6 exercises
- Separate income statementFragile2 exercises
- Cash flows of the discontinued operationFragile2 exercises
- Restated comparativesFragile5 exercises
- Adjustments in later periodsFragile5 exercises
- Reclassification to continuing operationsFragile4 exercises
- Loss of control and retained interestFragile4 exercises
- Assets presented separatelyFragile5 exercises
- Liabilities without offsettingFragile5 exercises
- Main classesFragile4 exercises
- Balance-sheet comparatives not reclassifiedFragile3 exercises
- Notes on assets held for saleFragile5 exercises
- Mention of criteria met after the reporting periodFragile5 exercises
- Boundary with IAS 16Fragile3 exercises
- Boundary with IAS 38Fragile2 exercises
- Boundary with IAS 36Fragile4 exercises
- Boundary with IAS 40Fragile2 exercises
- Boundary with IFRS 13Fragile2 exercises
- Boundary with IAS 12Fragile3 exercises
- Boundary with IFRS 9Fragile3 exercises
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