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2020-08-19T20:42:05Z

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{{this}} (and Discontinued Operations) requires an entity to implement processes to ensure that:
* A non-current asset or disposal group is classified as held for sale if its carrying amount will be recovered principally through a sale transaction instead of through continuing use;
* Assets held for sale are measured at the lower of the carrying amount and fair value less costs to sell;
* Depreciation of an asset to cease when it is held for sale;
* Separate presentation in the statement of financial position of an asset classified as held for sale and of the assets and liabilities included within a disposal group classified as held for sale; and
* Separate presentation in the statement of comprehensive income of the results of discontinued operations.

{{this}} is Copyright: [https://IFRS.org IFRS Foundation]
<ins>
[[Link::f:CSFP]]
</ins>
[[Category:Term]][[Category:Finance]]
{{Object
|name=IFRS 5 Non-current Assets Held for Sale
|parent=t:IFRS
|sort=00005
|level=1
|keywords=IFRS, Standard, Financial, Reporting, GAAP, Non-current, Asset, Discontinued, Operations
|description=IFRS 5 requires processes to account for non-current assets held for sale and discontinued operations
}}

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