Statements (53)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:standard
|
| gptkbp:bfsLayer |
3
|
| gptkbp:bfsParent |
gptkb:standard
|
| gptkbp:applies_to |
entities preparing financial statements
non-current assets |
| gptkbp:appointed_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:defines |
discontinued operation
|
| gptkbp:effective_date |
1 January 2005
|
| gptkbp:focuses_on |
classification and measurement of assets
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 5
|
| gptkbp:is_adopted_by |
many countries worldwide
publicly traded companies multinational corporations |
| gptkbp:is_considered |
investment decisions
financial reporting standards |
| gptkbp:is_criticized_for |
complexity
|
| gptkbp:is_described_as |
accounting textbooks
accounting guidelines |
| gptkbp:is_discussed_in |
financial analysis
accounting forums accounting seminars |
| gptkbp:is_evaluated_by |
financial analysts
financial audits |
| gptkbp:is_implemented_in |
gptkb:financial_services_company
|
| gptkbp:is_influenced_by |
market trends
economic conditions |
| gptkbp:is_linked_to |
financial performance
financial disclosures |
| gptkbp:is_part_of |
gptkb:IFRS_standards
financial regulations financial compliance global accounting standards accounting standards framework |
| gptkbp:is_referenced_in |
financial statements
|
| gptkbp:is_related_to |
asset management
financial reporting asset valuation disclosure requirements |
| gptkbp:is_reviewed_by |
gptkb:auditors
regulatory bodies |
| gptkbp:is_subject_to |
regulatory oversight
international scrutiny |
| gptkbp:is_used_for |
reporting non-current assets
|
| gptkbp:is_used_in |
accounting practices
financial reporting practices |
| gptkbp:provides_information_on |
criteria for classifying assets as held for sale
|
| gptkbp:replaced_by |
IAS 35
|
| gptkbp:requires |
listed companies
impairment testing for non-current assets assets to be measured at the lower of carrying amount and fair value less costs to sell separate disclosure of discontinued operations in financial statements |
| gptkbp:title |
Non-current Assets Held for Sale and Discontinued Operations
|
| gptkbp:updates |
amendments from IASB
|