Notas del episodio
Chapter 12: Non-current Assets Held for Sale (IFRS 5)
📄 Caption: Selling a business segment? Learn how to account for discontinued operations and assets held for sale.
What you’ll learn:
- When to classify assets as “held for sale”
- Measurement at lower of carrying value or fair value less costs
- Discontinued operations
- Impact on P&L
#IFRS5 #HeldForSale #DiscontinuedOps #ACCAFR