Discontinued Operations_en

Contents

Part 1:Introduction and Overview

Ø Introduction

Ø Historical Background

Ø Discontinued operations

Ø Assets held for sale

Ø Amounts presented in discontinued operations

Ø Effective date and transition

Part 2:Measurement And Presentation

Ø Measurement

· Measurement scope of IFRS 5

· Measurement of asset(s) held for sale

· Measurement implications of a change in or withdrawal from the selling plan

Ø Presentation

· Assets held for sale and disposal groups

· Discontinued operations

Part 3:Disclosure

Ø Discontinued operations

Ø Assets held for sale and disposal groups

Part 4:Conclusion

Ø Technical summary

Ø Key Changes between IAS 35 & IFRS 5

Part 5:Appendices

Ø Defined Terms

Ø Amendments to other IFRS

Ø Basis for Conclusions