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 2019 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2019 (excludes PBE IFRS 9 and PBE FRS 48)

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    Additional materials

    NZ IFRS 5 IASB – 1 Jan 2018

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  • 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

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

    Date of issue: Sept 2014

    Date compiled to: Dec 2015

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    Additional materials

    PBE IFRS 5 IASB – 1 Jan 2016

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  • PBE IFRS 5 – This version is effective for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Sept 2014

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  • PBE IFRS 5 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013

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Standards