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

Publisher: AICPA
Availability: Online Access
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AICPA's IFRS Certificate Program

This course is part of the IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance in international accounting standards that are necessary in today's global business environment. Credit for individual courses purchased can be applied to the full program. Click here for information on the complete program.

This course covers non-current assets, disposal groups, and discontinued operations. The course includes information on how to classify, measure, and present these items when held for sale.

Objective:

  • Identify assets and disposal groups subject to the classification, measurement, and presentation criteria of IFRS 5.
  • Identify the criteria for classifying non-current assets and disposal groups as held for sale.
  • Identify the IFRS 5 measurement criteria used for non-current assets and disposal groups as held for sale.
  • Identify the IFRS 5 presentation criteria used for non-current assets and disposal groups as held for sale as well as discontinued operations.

PREREQUISITE: None



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NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 2

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International Accounting Products
IFRS 5: Non-current Assets Held for Sale and Discontinued Operations
CPE On-Demand
Product# 159735
Availability:Online Access 1 Year
For registered users only
Regular:$70.00
AICPA Member:$50.00
Your Price:$70.00
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