IFRS 5 — Non-current Assets for Sale or Discontinued

The learning outcomes from this CPD accounting standards course include:

  1. How to account for non-current assets held for sale
  2. Presentation in the statement of financial position.
  3. Specific disclosures required

This course is made up of videos, questions and additional reading materials, and accounts for 1 unit of CPD. One unit is the equivalent of one hour of learning.