IFRS 5 Non-current assets held for sale and Discontinued operations - a closer look

Muthupandian K S

MPRA Paper from University Library of Munich, Germany

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.

Keywords: IASB; IFRS 5; Discontinued Operations (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2008-01-20
References: Add references at CitEc
Citations:

Published in The Management Accountant 3.43(2008): pp. 133-137

Downloads: (external link)
https://mpra.ub.uni-muenchen.de/68853/1/MPRA_paper_68853.pdf original version (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:68853

Access Statistics for this paper

More papers in MPRA Paper from University Library of Munich, Germany Ludwigstraße 33, D-80539 Munich, Germany. Contact information at EDIRC.
Bibliographic data for series maintained by Joachim Winter ().