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Chapter 5

Non-current assets held for sale and

discontinued operations

Outcome

By the end of this session you should be able to:

 discuss the importance of identifying and reporting the results of discontinued
operations

 define and account for non-current assets held for sale and discontinued
operations

and answer questions relating to these areas.

The underpinning detail for this Chapter in your Integrated Workbook can
be found in Chapter 5 of your Study Text

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