IFRS 5 — Non-Current Assets Held for Sale and Discontinued Operations


IFRS 5 is not a primary Level I IAS statement for transition purposes, but it specifies accounting for assets held for sale and the presentation and disclosure of discontinued operations, for example complete production lines.


Intangible Asset Major Line Accounting Treatment Single Asset Impairment Loss 
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© Betriebswirtschaftlicher Verlag Dr.Th. Gabler | GWV Fachverlage GmbH, Wiesbaden 2008

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