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IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

This webinar on demand is part of a series of webinars. Click here to read more

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Learning objectives  

By the end of this event the participant should: 

• Understand the background to IFRS 5; 

• Understand measurement methods; 

• Understand requirements for recognition; 

• Know how to present these assets on the AFS; and 

• Understand how to disclose the assets.  

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Content 

The webinar will cover the following topics:  

• Background to IFRS 5.  

• Conditions for "held for sale" classification. 

• What is a disposal group? 

• Measurement principles. 

• Presentation in the AFS. 

• Disclosure in the AFS.