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![IAS 36 — Impairment of Assets - IAS Plus]()
www.iasplus.comInternational Financial Reporting Standards · International Accounting Standards ... IAS 36 Impairment of Assets seeks to ensure that an entity's assets are not ...瀏覽：370 -
![IFRS 5 — Non-current Assets Held for Sale and Discontinued Operations]()
www.iasplus.comIFRS 5 outlines how to account for non-current assets held for sale (or for distribution to owners). In general terms, assets (or disposal groups) held for sale are not depreciated, are measured at the lower of carrying amount and fair value less costs to瀏覽：655
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日期：2026-04-25
A revised version of IFRS 3 was issued in January 2008 and applies to ... Identifiable assets acquired, liabilities assumed, and non-controlling interests in the ......
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日期：2026-04-21
How to report the results of discontinued operations ... Reporting of Discontinued Operations The Generally Accepted Accounting Principles framework requires special presentation treatment of discontinued operations....
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日期：2026-04-24
Reporting Discontinued Operations Last updated on April 11, 2014. Please refer to the Current Technical Plan for information about the expected release dates of exposure documents and final standards. (Updated sections are indicated with an asterisk *) Th...
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日期：2026-04-22
National Professional Services Group | CFOdirect Network – www.cfodirect.pwc.com Dataline 6 PwC observation: Today, entities must disclose the revenue and pretax profit or loss related to discontinued operations. The revised standard requires additional ....
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日期：2026-04-21
2014年5月1日 - The standard expands the disclosures for discontinued operations and ... to develop an improved definition of a discontinued operation....
Sample Disclosure - Non-current Assets Held For Sale and Discontinued Operations (3 December 2008) |
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日期：2026-04-18
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Sample Disclosure – Non-current Assets Held For Sale and Discontinued Operations (3 December 2008) «
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日期：2026-04-22
If you need sample disclosure of accounting policy on non-current assets held for sale and discontinued operations please refer to:Accounting Policy On Non-current Assets Held For Sale And Discontinued Operations...
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日期：2026-04-18
FASB Issues ASU to Amend Discontinued-operations Reporting The FASB issued ASU 2014-08* on April 10, 2014, which amends the definition of a discontinued operation in ASC 205-20 and requires entities to provide additional disclosures about disposal ......
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