IFRS 5: held for sale and discontinued operations

Plain-English guides to IFRS 5, each with a worked example.

IFRS 5 covers non-current assets held for sale and discontinued operations. 1 guide, all free.

1 guide

IFRS 5 assets held for sale and discontinued operations4 minute readIFRS 5 explained: when assets are held for sale, measuring them at the lower of carrying amount and fair value less costs to sell, and discontinued operations.

About these guides

The guides explain the standard in our own words, with our own examples, and point to the paragraphs they rely on. They are general information, not advice for your situation. Read them alongside the standard itself, and check when your regulator adopts it.