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| − | {this}} ( | + | {{this}} (and Discontinued Operations) requires an entity to implement processes to ensure that: |
* A non-current asset or disposal group is classified as held for sale if its carrying amount will be recovered principally through a sale transaction instead of through continuing use; | * A non-current asset or disposal group is classified as held for sale if its carrying amount will be recovered principally through a sale transaction instead of through continuing use; | ||
* Assets held for sale are measured at the lower of the carrying amount and fair value less costs to sell; | * Assets held for sale are measured at the lower of the carrying amount and fair value less costs to sell; | ||
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[[Category:Term]][[Category:Finance]] | [[Category:Term]][[Category:Finance]] | ||
{{Object | {{Object | ||
| − | |name=IFRS 5 Non-current Assets Held | + | |name=IFRS 5 Non-current Assets Held for Sale |
|parent=t:IFRS | |parent=t:IFRS | ||
|sort=00005 | |sort=00005 | ||
IFRS 5 Non-current Assets Held for Sale (and Discontinued Operations) requires an entity to implement processes to ensure that:
IFRS 5 Non-current Assets Held for Sale is Copyright: IFRS Foundation
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| ID | Name | Level | x |
|---|---|---|---|
| IFRS | International Financial Reporting Standards | 0 | IFRS |
| IFRS05 | IFRS 5 Non-current Assets Held for Sale | 1 | IFRS05 |