Page 34 - 2018 FAC4864 Test 4 slides - Borrowing Costs & IFRS 5
P. 34

NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS


            Classification of a non-current as held for


            sale







            • An entity shall classify a non-current asset (or

                disposal group) as held for sale if its carrying


                amount will be recovered principally through a sale


                transaction rather than through continuing use.


                (IFRS 5.06)




























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