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

Financial accounting & reporting

Course

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

  • Format

    Course - Online

  • Duration

    1h

Addresses requirements of IFRS 5, Non-current Assets Held for Sale and Discontinued Operations.

Learning outcomes

  • • Identify when an operation should be classified as discontinued.
  • • Recognize the presentation requirements for operations classified as held-for-sale.

£19.00 (CIMA members only)

£25.00

VAT calculated on checkout

Product information

Overview

This course is part of the IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today’s global business environment.

This self study course addresses requirements of IFRS 5, Non-current Assets Held for Sale and Discontinued Operations, including the following:

• Information on how to classify, measure, and present items that meet the requirements to be classified as held-for-sale • Accounting treatment for noncurrent assets, disposal groups, and discontinued operations

This course includes interactive learning elements, video content, and real-life application through case studies.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program.

Who should take this course?

  • • Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
  • • Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS

Professional development

This Course - Online offers 1 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Prerequisites:None
Duration:1h
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

£19.00 (CIMA members only)

£25.00

VAT calculated on checkout