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Course details
FRS 5 Non-current Assets Held for Sale and Discontinued Operations outlines how to account for non-current assets held for sale (or for distribution to owners). In general terms, assets (or disposal groups) held for sale are not depreciated, are measured at the lower of carrying amount and fair value less costs to sell, and are presented separately in the statement of financial position. Specific disclosures are also required for discontinued operations and disposals of non-current assets. IFRS 5 was issued in March 2004 and applies to annual periods beginning on or after 1 January 2005. Updated on 10 February, 2023Job roles this course is suitable for:
junior financial executive , senior financial executive , assistant financial executiveAbout eduCBA
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