Page 201 - F1 Integrated Workbook STUDENT 2018

Chapter 12

IFRS 5 Non-current assets held for sale

and discontinued operations

Outcome

By the end of this session you should be able to:

 explain and apply the accounting rules contained in IFRS 5 Non-current Assets
Held for Sale and Discontinued Operations dealing with reporting financial
performance

 identify and correctly value an assets held for sale

 present discontinued operations correctly

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 12 of your Study Text

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