Accounting for held-for-sale and discontinued operations (online) Venue Online - Microsoft Teams Date Thursday 12th December 2024 Time 09:30 - 12:30 Information In this session we will look at the requirements of IFRS 5- Non-current Assets Held for Sale and Discontinued Operations in terms of the following: Objective and scope of the Standard Classification criteria where we will examine the meaning of ‘available for immediate sale’ ‘highly probable’. The ‘one year rule’ and the exceptions together will other relevant considerations. Abandonment The concept of a disposal group Partial disposal of operations namely loss of control of a subsidiary associate or joint venture. Deemed disposals Measurement of non-current assets (and disposal groups) held for sale Subsequent remeasurement Impairments and reversals Presentation of non-current assets held for sale Accounting requirements relating to discontinued operations Presentation of discontinued operations Trading between continuing and discontinued operations Disclosure requirements MQA Approval In Process Presenter Sanat Bheeroo CPD Units 3 units on full attendance Seats Left 14 Price Rs 4000 Booking Deadline Thursday 12th December 2024 Map View Map