PBE IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

  • Not-for-profit
  • Public Sector
  • Archived Standards

Specifies accounting for assets held for sale, and the presentation and disclosure of discontinued operations.

  • PBE IFRS 5 – This version is effective for reporting periods beginning on or after 1 Jan 2016

    Date of issue: Sep 2014 Date compiled to: 31 Dec 2015
    Additional material: PBE IFRS 5 IASB – 1 Jan 2016
  • PBE IFRS 5 – This version is effective for reporting periods beginning on or after 1 Apr 2015

    Date of issue: Sep 2014
  • 2016 Omnibus Amendments to PBE Standards – This version is effective for reporting periods beginning on or after 1 Jan 2017

    Date of issue: Jan 2017
  • PBE IFRS 5 – This version is effective for reporting periods beginning on or after 1 Jul 2014

    Date of issue: May 2013