IFRS 5: Non-current Assets Held for Sale and Discontinued Operations (IFRS 5) (On-Demand) 2019

Description

The purpose of this course is to familiarize you with the accounting treatment of non-current assets, disposal groups, and discontinued operations under IFRS 5, Non-current Assets Held for Sale and Discontinued Operations. The course includes information on how to classify, measure, and present these items when they meet the requirements to be classified as “held for sale”.

Learning Objectives
  • Identify when an operation should be classified as discontinued.
  • Recognize the presentation requirements for operations classified as held-for-sale.
Major Topics
  • Information on how to classify, measure, and present items that meet the requirements to be classified as held-for-sale.
  • Accounting treatment for non-current assets, disposal groups, and discontinued operations.
Provider
AICPA
Course Level
Basic
CPE Field of Study
Accounting
1
Who Should Attend
Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
Prerequisites
Familiarity with financial reporting and accounting principles under IFRS.
Advanced Preparation

None.

Purchase Now
When
Available 24/7
Location
Online
Total CPE Credits
1
Format
On-Demand

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$49.00
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IFRS 5: Non-current Assets Held for Sale and Discontinued Operations (IFRS 5) (On-Demand) 2019


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