Читать книгу The Impact of IFRS on Industry - Lavi Mohan R. - Страница 11

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.