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

Abstract

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.

Keywords

Intangible Asset Major Line Accounting Treatment Single Asset Impairment Loss 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Betriebswirtschaftlicher Verlag Dr.Th. Gabler | GWV Fachverlage GmbH, Wiesbaden 2008

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