Mazars Insight - Mazars - South Africa
Mazars Insight
IFRS 5, Non-current Assets Held for Sale and Discontinued Operations: practical guide to application and expected changes.
This standard, effective from 1 January 2005, prepares users of the financial statements for the future derecognition of non-current assets or groups of assets from the statement of financial position, along with the disappearance of the income and expenses and the cash flows arising from these assets.
Cahier IRFS5 (.pdf - 232.19 kB)
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