Assets held for distribution (scope)

Learning objectives

• Explain that the classification, presentation and measurement requirements also apply to assets held for distribution to owners.L2, L3

Normative references

• IFRS 5 §5AThe classification, presentation, measurement and disclosure requirements for assets held for sale also apply to assets (or disposal groups) held for distribution to owners acting in their capacity as owners.

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

1 question

• The classification, presentation, measurement and disclosure requirements for assets held for sale also apply to assets held for distribution to owners.L2