IFRS 5 — Items not added to the agenda

Background

This page presents a summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 5 Non-current Assets Held for Sale and Discontinued Operations and the Committee's public explanation of the reasons for not adding the item to its agenda.

Related Discussions

  • IFRS 5 — Write-down of a disposal group

  • Nov 05, 2009

  • The IFRIC received a request for guidance on how a disposal group should be recognised at the lower of its carrying amount and fair value less costs to sell when the difference between the carrying amount and fair value less costs to sell exceeds the carrying amount of non-current assets.

  • IFRS 5 — Disclosures

  • Sep 07, 2007

  • The IFRIC received a request to clarify whether the disclosure requirements of other standards, in the absence of specific exclusion, would apply to non-current assets (or disposal groups) classified as held for sale or discontinued operations in accordance with IFRS 5 'Non-current Assets Held for Sale and Discontinued Operations'.

  • IFRS 5 — Plan to sell the controlling interest in a subsidiary

  • Jul 12, 2007

  • The IFRIC was asked to provide guidance on applying IFRS 5 'Non-current Assets Held for Sale and Discontinued Operations' when an entity is committed to a plan to sell the controlling interest in a subsidiary. The request considered situations in which the entity retained a non-controlling interest in its former subsidiary, taking the form of either an investment in an associate, an investment in a joint venture or a financial asset.

All Related