IFRS Accounting Standards

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

1h 0m

Learn the key accounting principles to be applied when non-current assets are held for sale, including the specific disclosures required.

Last Updated: August 2015

Launch

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities (collectively, the “Deloitte organization”). DTTL (also referred to as “Deloitte Global”) and each of its member firms and related entities are legally separate and independent entities, which cannot obligate or bind each other in respect of third parties. DTTL and each DTTL member firm and related entity is liable only for its own acts and omissions, and not those of each other. DTTL does not provide services to clients. Please see Deloitte website to learn more. Consult our content information page for more information about the content of this website.