This course covers non-current assets, disposal groups, and discontinued operations. The course include information on how to classify, measure, and present these items when held for sale.
Objective:
- Identify assets and disposal groups subject to the classification, measurement, and presentation criteria of IFRS 5.
- Identify the criteria for classifying non-current assets and disposal groups as held for sale.
- Identify the IFRS 5 measurement criteria used for non-current assets and disposal groups as held for sale.
- Identify the IFRS 5 presentation criteria used for non-current assets and disposal groups as held for sale as well as discontinued operations.
PREREQUISITE: None
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