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Chapter 2
Summary of Disclosures Under IFRS Standards
2.3 IFRS 5 Non-Current Assets Held for Sale

Оглавление

An entity shall disclose the following information in the notes in the period in which a non-current asset (or disposal group) has been either classified as held for sale or sold:

a. a description of the non-current asset (or disposal group);

b. a description of the facts and circumstances of the sale, or leading to the expected disposal, and the expected manner and timing of that disposal;

c. the gain or loss recognised and, if not separately presented in the statement of comprehensive income, the caption in the statement of comprehensive income that includes that gain or loss;

d. if applicable, the reportable segment in which the non-current asset (or disposal group) is presented in accordance with IFRS 8 Operating Segments.

If applicable, an entity shall disclose, in the period of the decision to change the plan to sell the non-current asset (or disposal group), a description of the facts and circumstances leading to the decision and the effect of the decision on the results of operations for the period and any prior periods presented.

The Impact of IFRS on Industry

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