IFRS 5: Non-current Assets Held for Sale and Discontinued Operations (IFRS 5) (On-Demand) 2019
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”.
- Identify when an operation should be classified as discontinued.
- Recognize the presentation requirements for operations classified as held-for-sale.
- 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.
CPE Field of Study
Who Should Attend
Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS