PBE IFRS 5

Non-current Assets Held for Sale and Discontinued Operations

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 2022 (early application permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2021 (excludes PBE IFRS 17)

    Download

Previous versions

  • PBE IFRS 5 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2020 (excludes PBE IFRS 9, PBE IPSAS 41 and PBE IFRS 17)

    Download
*Additional Material is restricted to those with NZ-assigned IP addresses only.
Standards