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.
| Item Type: | MPRA Paper |
|---|---|
| Original Title: | IFRS 5 Non-current assets held for sale and Discontinued operations - a closer look |
| Language: | English |
| Keywords: | IASB, IFRS 5, Discontinued Operations |
| Subjects: | M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting |
| Item ID: | 68853 |
| Depositing User: | Muthupandian K S |
| Date Deposited: | 17 Jan 2016 11:16 |
| Last Modified: | 26 Sep 2019 19:09 |
| References: | IASB (2004) IFRS 5 Non-current Assets Held for Sale and Discontinued Operations |
| URI: | https://mpra.ub.uni-muenchen.de/id/eprint/68853 |
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