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| 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 |
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| CPD Units | 3 units on full attendance |
| Seats Left | 23 |
| Price | Rs 4000 |
| Booking Deadline | Thursday 12th December 2024 |
| Map | View Map |
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