The accounting standard IFRS 5 sets out the requirements for entities accounting for assets held for sale, and the presentation and disclosure of discontinued operations. Find articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.
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The IFRS Foundation and International Accounting Standards Board (IASB) provides free access to the consolidated unaccompanied international accounting standards for the current year through its website; you will need to register to gain access.
These standards are the unaccompanied versions and do not include any additional content that accompanies the full IAS and IFRSs such as illustrative examples, implementation guidance and bases for conclusions.
IFRS 5 Non-current Assets Held for sale and Discontinued Operations
IASB technical summary, as issued at 1 January 2014.
IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations
Timeline and summary from Deloitte IAS Plus, with information on related interpretations and amendments under consideration.
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IFRS checklists and model financial statements
Online disclosure checklists, general IFRS illustrative statements and compliance questionnaires compiled by the ICAEW Library.
The ICAEW Library can provide extracts of reports to illustrate real-life best practice from CCH's Company Reporting tool. Extracts are searchable by industry sector, subject, company, auditor, listing status and year end date. The product also offers reports with summaries and commentary (with examples) on common practices and emerging issues, as well as an ongoing monitor of changing practices.
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IFRS extracts from accounts
Large collection of extracts from reports selected by PwC Inform with examples covering disposal of subsidiaries. These extracts are chosen as examples of current best practice by PwC's technical experts. Registration or subscription is required to access the extracts.
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