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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