Public Benefit Entity International Financial Reporting Standard 5

Non-current Assets Held for Sale and Discontinued Operations


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

Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

  • PBE IFRS 5 - Periods beginning on or after 1 Jan 2023 for Not-for-profit entities and 1 Jan 2026 for Public Sector entities (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Feb 2025

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Previous versions

  • 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)

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