Page 39 - 2018 FAC4864 Test 4 slides - Borrowing Costs & IFRS 5
P. 39

NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS




            Exclusions from IFRS15









            • Assets already carried at fair value with changes in

                fair value recognised in profit or loss. The assets


                affected are:



                    • financial assets within the scope of IFRS 9 Financial

                       instruments


                    • non-current assets that have been accounted for using

                       the fair value model in IAS 40 Investment property


                    • non-current assets that have been measured at fair

                       value less costs to sell in accordance with IAS 41

                       Agriculture.











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