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

  • Not-for-profit
  • Public Sector

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 2019 (early adoption permitted)

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2019 (excludes PBE IFRS 9 and PBE FRS 48)
    Additional material: NZ IFRS 5 IASB – 1 Jan 2020

Amendments

  • 2018 Omnibus Amendments to PBE Standards – Except as noted in the standard the amendments are effective for periods beginning
    1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2018

Previous Versions

  • PBE IFRS 5 – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2017 (excludes PBE IPSASs 34-38 and PBE IFRS 9)
*Additional Material is restricted to those with NZ-assigned IP addresses only.