IFRS: Non-Current Assets Held-for-Sale and Discontinued Operations (IFRS 5)

Overview

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

This self study course addresses requirements of IFRS 5, Non-current Assets Held for Sale and Discontinued Operations, including the following:

• Information on how to classify, measure, and present items that meet the requirements to be classified as held-for-sale
• Accounting treatment for noncurrent assets, disposal groups, and discontinued operations

This course includes interactive learning elements, video content, and real-life application through case studies.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

Prerequisites

Familiarity with financial reporting and accounting principles under IFRS

Objectives

Learning Outcomes

• Identify when an operation should be classified as discontinued.
• Recognize the presentation requirements for operations classified as held-for-sale.