Accounting for IFRS 5 – Non-current assets held for sale and discontinued operations Venue Online - Microsoft Teams Date Tuesday 14th July 2026 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 Presenter Sanat Bheeroo CPD Units 3 units on full attendance Seats Left 18 Price Rs 5000 Booking Deadline Tuesday 14th July 2026 Map View Map