Page 30 - 2018 FAC4864 Test 4 slides - Borrowing Costs & IFRS 5

NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS

Prescribed study material

• The chapters that deal with IFRS 5 and IFRIC 17 in

Descriptive Accounting, 20th edition.

• IFRS 5 Non-current Assets Held for Sale and

Discontinued Operations.

• IFRIC 17 Distributions of Non-cash Assets to Owners.

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