IFRS 5 fundamentally changes the measurement and presentation of noncurrent assets and disposal groups that are classified as held for sale. A thorough understanding of when this change is triggered, how an entity measures these items, including required disclosures, are essential to properly account for heldforsale assets in accordance with IFRS 5. And because these are nonrecurring transactions, it is not something you encounter every day, so it's even more important to be ready to do it correctly when the time comes. Looking to understand the accounting and reporting of heldforsale assets under IFRS? If so, then this CPEeligible, eLearning course (1.0 CPE) has got you covered!

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