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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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