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IFRS 5 Non-current assets held for sale and Discontinued operations - a closer look

K S, Muthupandian (2008): IFRS 5 Non-current assets held for sale and Discontinued operations - a closer look. Published in: The Management Accountant , Vol. 43, No. 3 (March 2008): pp. 133-137.

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Abstract

On 31 March 2004 the International Accounting Standards Board published IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. The objective of IFRS 5 is to specify the accounting requirements for non-current assets that are held for sale, and the presentation and disclosure of discontinued operations.

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