IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
CPD Hours: 2
Price: R237.50
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IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
Presenters : Anton van Wyk CA(SA)
This webinar on demand is part of a series of webinars. Click here to read more
Learning objectives
By the end of this event the participant should:
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Understand the background to IFRS 5;
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Understand measurement methods;
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Understand requirements for recognition;
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Know how to present these assets on the AFS; and
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Understand how to disclose the assets.
Content
The webinar will cover the following topics:
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Background to IFRS 5.
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Conditions for "held for sale" classification.
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What is a disposal group?
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Measurement principles.
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Presentation in the AFS.
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Disclosure in the AFS.
