Accounting for IFRS 5 Non-current Assets Held for sale and discontinued operations
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| Venue | Online - Microsoft Teams |
| Date | Thursday 10th July 2025 |
| Time | 09:30 - 12:30 |
| Information | In the session we will look at the key requirements under IFRS 5 in terms of the following:
) Objective scope and definitions
) The criteria for an asset to be held for sale
) The measurement principles governing assets held-for-sale
) The requirement relating to assets to be abandoned
) The concept of a disposal group
) The definition of a discontinued operation
) The presentation requirements of a discontinued operation
) Accounting aspects of operations ceasing gradually and ongoing administrative activities
) The requirements relating to changes to a plan of sale and how to treat a held-for-sale asset that no longer meets the classification criteria under IFRS 5
) Ample case studies to facilitate understanding in the application of IFRS 5 requirements
) Trading between continuing ad discontinued operations
) Disclosure requirements under the Standard
) Discussion about possible future developments under IFRS 5
MQA Approval under Process |
| Presenter |
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| CPD Units | 3 units on full attendance |
| Seats Left | 29 |
| Price | Rs 5000 |
| Booking Deadline | Thursday 10th July 2025 |
| Map | View Map |
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