IAS 35 Discontinuing Operations
GPTKB entity
Statements (13)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
entities preparing financial statements under IAS
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 35 Discontinuing Operations
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Committee
|
| gptkbp:objective |
to prescribe the disclosure of information about discontinuing operations
|
| gptkbp:replacedBy |
gptkb:IFRS_5_Non-current_Assets_Held_for_Sale_and_Discontinued_Operations
gptkb:IFRS_5 |
| gptkbp:startDate |
1 July 1999
|
| gptkbp:status |
superseded
|
| gptkbp:subject |
disclosure of discontinuing operations
|
| gptkbp:withdrawn |
2005
|
| gptkbp:bfsParent |
gptkb:IFRS_5_Non-current_Assets_Held_for_Sale_and_Discontinued_Operations
|
| gptkbp:bfsLayer |
6
|