NZ 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.

  • NZ IFRS 5 – This version is effective for reporting periods beginning on or after
    1 Jan 2023 (early application permitted)

    Date of issue: Nov 2012

    Date compiled to: 31 Jan 2022

Previous versions

  • 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 Jan 2021

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