Page 24 - PowerPoint Presentation

NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS

Subsequent remeasurement of an individual

asset or disposal group

Assets that fall within the scope for measurement

requirements for IFRS 5

• On subsequent remeasurement of an individual asset

or disposal group, the carrying amounts of non-current
assets that fall within the scope of the measurement

requirements of IFRS 5.5 will be the fair values less

costs to sell less any impairment losses that were

determined at initial classification.

• If the fair value less costs to sell at subsequent
remeasurement is different from the fair value less

costs to sell at initial classification it should be

remeasured to the "new" fair value less costs to sell,
resulting in a further impairment loss or a reversal of a

previous impairment loss.

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