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 …
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
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 …
企业会计准则第5号——生物资产
2006年2月27日 · 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 …
IFRS 5 - Wikipedia
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 …
IAS
A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the …
国际会计准则（1～41）中英文目录对照 - 百度文库
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 …
IFRS 5 - ICAEW
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 …
International Financial Reporting Standard 5Non‑current Assets
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 …
ACCA知识点：IFRS 5——持有待售非流动资产和终止经营_ACCA
2017年9月25日 · 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 …
IFRS® 5, Non-current Assets Held for Sale and Discontinued …
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 …