IFRS: Non-current Assets Held for Sale and Discontinued Operations (IFRS 5)

Financial accounting & reporting

Course

IFRS: Non-current Assets Held for Sale and Discontinued Operations (IFRS 5)

Instructor: AICPA Professional Development Staff

  • Format

    Course - Online

  • Level

    Basic

  • Duration

    2 hours

The purpose of this course is to familiarise you with the accounting treatment of non-current assets, disposal groups, and discontinued operations under IFRS 5, non-current Assets Held for Sale and Discontinued Operations.

Learning outcomes

  • Identify assets and disposal groups subject to the classification, measurement, and presentation criteria of IFRS 5
  • Identify the criteria for classifying non-current assets and disposal groups as held for sale
  • Identify the criteria for measuring non-current assets and disposal groups classified as held for sale
  • Identify the criteria for presentation of non-current assets and disposal groups classified as held for sale, as well as discontinued operations, in the financial statements
Full description

£39.00 (CIMA members only)

£49.00

VAT calculated on checkout

Product information

Overview

The purpose of this course is to familiarise you with the accounting treatment of non-current assets, disposal groups, and discontinued operations under IFRS 5, non-current assets held for sale and discontinued operations.

The course includes information on how to classify, measure, and present these items when they meet the requirements to be classified as "held for sale".

Who should take this course?

  • Accounting and finance professionals who perform audits or prepare financial reports and work in the following areas: Multinational organisations
  • US-based subsidiaries of foreign parent corporations
  • US-based parent companies with international subsidiaries that have adopted IFRS
  • Public companies
  • Large private companies
  • Public practice who serve private, public or international companies with audit, preparation, or advisory service

Professional development

This Course - Online offers 2 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Field of study: Accounting
Prerequisites:Familiarity with financial reporting and accounting principles under IFRS
Programme level:Basic
Duration:2 hours
Format:Course - Online
Access:This is a digital product. You will have access to the content for a year after purchase date.

Return and refund policy

£39.00 (CIMA members only)

£49.00

VAT calculated on checkout

Instructor

  • AICPA Professional Development Staff