IFRS 5 – Non-Current Assets Held for Sale and Discontinued Operation
Objective: to prescribe the accounting for assets held for sale and the presentation and disclosure of discontinued operation.
Assets or disposal groups held for sale are measured at lower:
1. Carrying amount
2. Fair value less costs to sell.
Such assets or disposal groups are not depreciated. An asset or liability are classified as held for sale, and they are in a disposal group, are presented separately on the balance sheet. A major line of business or area of geographical operations must be classified as discontinued when its assets are classified as held for sale.
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