Definition of a partial disposal

Learning objectives

• Support the scope of a partial disposal (judgement; diversity in practice noted by the Committee).L4

Normative references

• IAS 21 §48DPartial disposal: any reduction in an entity's ownership interest in a foreign operation, except those reductions in para. 48A that are accounted for as disposals.

Original summaries of the paragraphs (reference register), never a quotation of the standard.

No question

No content yet.