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