Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:appliesTo |
discontinued operations
non-current assets held for sale |
| gptkbp:category |
accounting standard
|
| gptkbp:fullName |
International Financial Reporting Standard 5 – Non-current Assets Held for Sale and Discontinued Operations
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 5
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:objective |
to specify the accounting for assets held for sale and the presentation and disclosure of discontinued operations
|
| gptkbp:partOf |
gptkb:IFRS_Standards
|
| gptkbp:replacedBy |
IAS 35
|
| gptkbp:requires |
separate presentation of discontinued operations in the statement of comprehensive income
non-current assets held for sale to be measured at the lower of carrying amount and fair value less costs to sell |
| gptkbp:standardNumber |
gptkb:IFRS_5
|
| gptkbp:startDate |
2005-01-01
|
| gptkbp:website |
https://www.ifrs.org/issued-standards/list-of-standards/ifrs-5-non-current-assets-held-for-sale-and-discontinued-operations/
|
| gptkbp:bfsParent |
gptkb:International_Financial_Reporting_Standards
|
| gptkbp:bfsLayer |
6
|