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

  • For-profit

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

  • NZ IFRS 5 – This version is effective for reporting periods beginning on or after 1 Jan 2018

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2016
    Additional material: NZ IFRS 5 IASB – 1 Jan 2020

Previous Versions

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

    Date of issue: Jan 2012 Date compiled to: 31 Dec 2015 (excl NZ IFRS 9)
    Additional material: NZ IFRS 5 IASB – 1 Jan 2016
*Additional Material is restricted to those with NZ-assigned IP addresses only.