Chapter 12: Non-current Assets Held for Sale (IFRS 5)

Keeping Up with ACCA (by the Accountant's Perspective) di Accountant's Perspective

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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