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![IFRS 5 – Non-Current Assets Held for Sale and Discontinued Operations]()
opentuition.comDear Mike Little, Thanks for the reply. May I reproduce the relevant portion of IFRS below. The emphasis is on 1) single line disclosure and 2) Post tax. So in an exam question will we get marks if we write differently. Presenting discontinued operations瀏覽：1015 -
![IFRS 5 Non-current Assets Held for sale and Discontinued Operations]()
www.ifrs.org2012 Technical Summary IFRS 5 Non-current Assets Held for sale and Discontinued Operations as issued at 1 January 2012. Includes IFRSs with an effective date after 1 January 2012 but not the IFRSs they will replace. This extract has been prepared by IFRS瀏覽：485
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日期：2026-04-24
Challenges in applying IFRS 5 1 © 2008 Grant Thornton International Ltd All rights reserved. Introduction Discontinuing a business operation or deciding to sell a major asset are important commercial events. These decisions are also likely to have a signi...
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日期：2026-04-22
行動版 - 2014年5月30日 - New disclosure and presentation requirements apply to discontinued operations and to ......
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日期：2026-04-21
2014年5月29日 - discontinued operations and disclosures for disposals. Overview. •. On April 10, 2014, ......
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日期：2026-04-20
2014年4月11日 - cash flows with the discontinued operation. • The standard requires additional disclosures for discontinued operations and new disclosures for individually material ......
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日期：2026-04-18
2011年9月1日 - tax on the profit or loss from discontinued operations; the gain or loss on the disposal or....
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日期：2026-04-21
Separate Disclosure for Each Discontinuing Operation. 31. Presentation of the Required Disclosures. 32....
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日期：2026-04-19
2014年9月9日 - ... and the presentation and disclosure of discontinued operations, explains Graham Holt....
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日期：2026-04-21
... Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals ......
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