By the end of this event the participant should:
Understand the background to IFRS 5;
Understand measurement methods;
Understand requirements for recognition;
Know how to present these assets on the AFS; and
Understand how to disclose the assets.
The webinar will cover the following topics:
Background to IFRS 5.
Conditions for "held for sale" classification.
What is a disposal group?
Presentation in the AFS.
Disclosure in the AFS.