4119 | On Demand | Basic | Self-Study
IFRS 5: Non-current Assets Held for Sale and Discontinued Operations (IFRS5)
Friday, May 1, 2020 - Friday, April 30, 2021
The purpose of this course is to familiarize you with the accounting treatment of non-current assets, disposal groups, and discontinued operations under IFRS 5, Non-current Assets Held for Sale and Discontinued Operations. The course includes information on how to classify, measure, and present these items when they meet the requirements to be classified as "held for sale".
Identify when an operation should be classified as discontinued Recognize the presentation requirements for operations classified as held-for-sale
Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
Information on how to classify, measure, and present items that meet the requirements to be classified as held-for-sale Accounting treatment for noncurrent assets, disposal groups, and discontinued operations