‘Non-current assets held for sale’ are part of the FR syllabus but are not covered by this technical article.What is a discontinued operation?IFRS 5 (Appendix A) includes the following defined terms: Discontinued operation A component of an entity that either ha...
‘Non-current assets held for sale’ are part of the FR syllabus but are not covered by this technical article.What is a discontinued operation?IFRS 5 (Appendix A) includes the following defined terms: Discontinued operation A component of an entity that either has ...
持有待售资产（Held for Sale Assets）是企业会计中的一个重要概念，它涉及到企业决策的变化，即企业打算出售或处置的非流动资产。在这一部分，我们将详细讨论持有待售资产的定义、特点以及为什么企业会选择将其列为待售资产。1、持有待售资产的定义 持有待售资产是指企业已经决定将其出售或处置，并且符合以下条件的非流...
Objective This standard prescribes the criteria and the accounting treatment for the non-current assets which are to be classified as held for sale, along with the presentation requirements for such assets. It also ...
Assets Held for Sale in IFRS 5 BothU.S. GAAP (SFAS 144), as well asIAS/IFRS (IFRS 5), mention a number of conditions which need to be met in order to classify an asset as held for sale. Here are the general conditions of IFRS 5 (all of the conditions must be satisfied: ...
acca基础ifrs 5 non current assets held for sale and discontinued operations持有待售非流动资产分类或处置组必须满足.pdf,P2 Corporate Reporting IFRS 5 Non-current Assets Held for Sale Dis Operations Non-current Assets Held for Sale Classification to Non-cur
48 IFRS 3 Goodwill Part-1 ACCA Financial Reporting #acca #fr #f7 16:39 IFRS 5 Non current assets held for sale and discontinued Operations Part-1 Fin 19:20 IFRS 13 Fair value measurement Part-1 ACCA Financial Reporting F7 #acca #fr 54:29 IFRS 13 Fair value measurement Part-2 ACCA ...
Noncurrent Assets Heldfor Sale and Discontinued Opera-tiongs.. 2008current assets held for sale and discontinued operations. Accounting Standard, n. 5, 2008,. Disponivel em: . Acesso em: 25 mar.IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, IASB, London....
(2011). IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations. In: Buschhüter, M., Striegel, A. (eds) Kommentar Internationale Rechnungslegung IFRS. Gabler. https://doi.org/10.1007/978-3-8349-6633-9_7 Download citation .RIS .ENW .BIB DOIhttps://doi.org/10.1007/978...
Part 2: Introduction to IFRS 5, Classification as non-current asset held for sale Part 3: Measurement of non-current assets held for sale, changes to sale plan Part 4: Presentation and disclosures – Asset held for sale Part 5: Classification of discontinued operations, Presentation and Disclosu...