International GAAP 2021

Chapter 4Non-current assets held for sale and discontinued operations

• 1 OBJECTIVE AND SCOPE OF IFRS 5
• 2 NON-CURRENT ASSETS (AND DISPOSAL GROUPS) HELD FOR SALE OR HELD FOR DISTRIBUTION TO OWNERS
  • 2.1 Classification of non-current assets (and disposal groups) held for sale or held for distribution to owners
    • 2.1.1 The concept of a disposal group
    • 2.1.2 Classification as held for sale or as held for distribution to owners
      • 2.1.2.A Meaning of available for immediate sale
      • 2.1.2.B Meaning of highly probable
      • 2.1.2.C Abandonment
    • 2.1.3 Partial disposals of operations
      • 2.1.3.A Loss of control of a subsidiary
      • 2.1.3.B Partial disposal of an associate or joint venture
  • 2.2 Measurement of non-current assets (and disposal groups) held for sale
    • 2.2.1 Scope of the measurement requirements
    • 2.2.2 Measurement of non-current assets and disposal groups held for sale
      • 2.2.2.A Measurement on initial classification as held for sale
      • 2.2.2.B Subsequent remeasurement
    • 2.2.3 Impairments and reversals of impairment
    • 2.2.4 Presentation in the statement of financial position of non-current assets and disposal groups held for sale
    • 2.2.5 Changes to a plan of sale or to a plan of distribution
      • 2.2.5.A Assets (or disposal groups) to be retained by the entity
      • 2.2.5.B Change in method of disposal
• 3 DISCONTINUED OPERATIONS
  • 3.1 Definition of a discontinued operation
  • 3.2 Presentation of discontinued operations
  • 3.3 Trading between continuing and discontinued operations
• 4 COMPARATIVE INFORMATION
  • 4.1 ...