IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
GPTKB entity
Statements (27)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:appliesTo |
discontinued operations
non-current assets held for sale |
| gptkbp:category |
accounting standard
Financial reporting |
| gptkbp:criteriaForHeldForSale |
asset must be available for immediate sale
sale must be highly probable |
| gptkbp:excludes |
assets from employee benefits
deferred tax assets financial assets within IFRS 9 non-current assets measured at fair value through profit or loss |
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:measurementBasis |
lower of carrying amount and fair value less costs to sell
|
| gptkbp:relatedStandard |
gptkb:IFRS_9_Financial_Instruments
gptkb:IAS_1_Presentation_of_Financial_Statements gptkb:IAS_36_Impairment_of_Assets |
| gptkbp:replacedBy |
gptkb:IAS_35_Discontinuing_Operations
|
| gptkbp:requires |
separate presentation of non-current assets held for sale
disclosure of assets and liabilities held for sale disclosure of results of discontinued operations separate presentation of discontinued operations |
| gptkbp:requiresDisclosureOf |
description of facts and circumstances of sale
gain or loss recognized on sale |
| gptkbp:startDate |
1 January 2005
|
| gptkbp:bfsParent |
gptkb:IFRS
|
| gptkbp:bfsLayer |
5
|