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![IFRS 5 — Non-current Assets Held for Sale and Discontinued Operations](https://www.iarticlesnet.com/pub/img/site/s_30.jpeg)
IFRS 5 — Non-current Assets Held for Sale and Discontinued Operations
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日期:2024-09-01
IFRS 5 outlines how to account for non-current assets held for sale (or for distribution to owners). In general terms, assets (or disposal groups) held for sale are not depreciated, are measured at the lower of carrying amount and fair value less costs to...看更多