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- opentuition.com
  
  IFRS 5 – Non-Current Assets Held for Sale and Discontinued Operations
  
  Dear Mike Little, Thanks for the reply. May I reproduce the relevant portion of IFRS below. The emphasis is on 1) single line disclosure and 2) Post tax. So in an exam question will we get marks if we write differently. Presenting discontinued operations
  
  2024-07-31
  
  瀏覽：1467
- www.ifrs.org
  
  IFRS 5 Non-current Assets Held for sale and Discontinued Operations
  
  2012 Technical Summary IFRS 5 Non-current Assets Held for sale and Discontinued Operations as issued at 1 January 2012. Includes IFRSs with an effective date after 1 January 2012 but not the IFRSs they will replace. This extract has been prepared by IFRS
  
  2024-07-27
  
  瀏覽：1251

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Non-current Assets Held For Sale and Discontinued Operations

日期：2024-07-30

Challenges in applying IFRS 5 1 © 2008 Grant Thornton International Ltd All rights reserved. Introduction Discontinuing a business operation or deciding to sell a major asset are important commercial events. These decisions are also likely to have a signi...

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Discontinued operations - Revised standard significantly ...

日期：2024-07-31

行動版 - 2014年5月30日 - New disclosure and presentation requirements apply to discontinued operations and to ......

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Download: Dataline: Discontinued operations - PwC

日期：2024-07-24

2014年5月29日 - discontinued operations and disclosures for disposals. Overview. •. On April 10, 2014, ......

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日期：2024-07-25

2014年4月11日 - cash flows with the discontinued operation. • The standard requires additional disclosures for discontinued operations and new disclosures for individually material ......

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