In March 2004 the Board issued IFRS 5 Non-current Assets Held for Sale and Discontinued Operations to replace IAS 35. Other Standards have made minor consequential amendments to IFRS 5.

In March 2004 the Board issued IFRS 5 Non‑current Assets Held for Sale and Discontinued Operations to replace IAS 35. Other Standards have made minor consequential amendments to IFRS 5.

Feb 27, 2006 · 第一条为了规范与农业生产相关的生物资产的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。 第二条生物资产，是指有生命的动物和植物。 第三条生物资产分为消耗性生物资产、生产性生物资产和公益性生物资产。 消耗性生物资产，是指为出售而持有的、或在将来收获为农产品的生物资产，包括生长中的大田作物、蔬菜、用材林以及存栏待售的牲畜等。 生产性生物资产，是指为产出农产品、提供劳务或出租等目的而持有的生 …

IFRS 5 refers to the International Financial Reporting Standards relating to Non-current assets held for sale and discontinued operations. If a non-current asset is 'held for sale', the economic benefit of that asset is obtained through the asset's sale rather than through its continuous use in the business (future economic benefit).

A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the International Accounting Standards Board (IASB), and …

国际会计准则（1～41）中英文目录对照 1.IAS1：Presentation of Financial Statements 《IAS1——财务报表的列报》 2.IAS2：Inventories 《IAS2——存货》 3.IAS3：Consolidated Financial Statements 《IAS3——合并财务报表》（已被IAS27和IAS28取代） 4.IAS4：Depreciation Accounting 《IAS4——折旧 ...

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations specifies the accounting for assets held for sale and presentation and disclosure of discontinued operations. This page provides information on the standard and recent amendments, alongside …

IFRS 5 should be read in the context of its objective and the Basis for Conclusions, the Preface to IFRS Standards and the Conceptual Framework for Financial Reporting. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.

Sep 25, 2017 · IFRS 5 Non-current Assets Held for sale and Discontinued Operations. The objective of this IFRS is to specify the accounting for assets held for sale, and the presentation and disclosure of discontinued operations. In particular, the IFRS requires:

As provided in IFRS 5 (para 31), an entity shall disclose: a) a single amount in the statement of comprehensive income comprising the total of: ii) the post-tax gain or loss recognised on the measurement to fair value less costs to sell or on the disposal of the assets of the discontinued operation. b) an analysis of the single amount in (a) into: