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

05/07/2025 15 min
Chapter 12: Non-current Assets Held for Sale (IFRS 5)

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

Episode Synopsis

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 costsDiscontinued operationsImpact on P&L#IFRS5 #HeldForSale #DiscontinuedOps #ACCAFR