Deloitte e-learning — IFRS 5
Published on:
23 Jun 2010
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This Deloitte e-learning module provides training in the background, scope and principles under IFRS 5 Non-current Assets Held for Sale and Discontinued Operations and the application of this Standard.
Topics covered include the identification of assets or disposal groups held for sale, the accounting treatment for such assets, measurement requirements and presentation and disclosure requirements for held-for-sale assets and discontinued operations.
The e-learning module can be accessed here.
