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{this}} (for Sale 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;
• Assets held for sale are measured at the lower of the carrying amount and fair value less costs to sell;
• Depreciation of an asset to cease when it is held for sale;
• Separate presentation in the statement of financial position of an asset classified as held for sale and of the assets and liabilities included within a disposal group classified as held for sale; and
• Separate presentation in the statement of comprehensive income of the results of discontinued operations.

IFRS 5 Non-current Assets Held for Sale is Copyright: IFRS Foundation Discuss Contract Custom Solution

Hierarchy

ID	Name	Level	x
IFRS	International Financial Reporting Standards	0	IFRS
IFRS05	IFRS 5 Non-current Assets Held for Sale	1	IFRS05

IFRS 5 Non-current Assets Held International Financial Reporting Standards 00005 1 IFRS, Standard, Financial, Reporting, GAAP, Non-current, Asset, Discontinued, Operations IFRS 5 requires processes to account for non-current assets held for sale and discontinued operations