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IFRS 5: Non-current Assets Held for Sale and Discontinued OperationsObjective (para. 1)Scope (paras. 2-5B)Classification of non-current assets (or disposal groups) as held for sale or as held for distribution to owners (paras. 6-14)Measurement of non-current assets (or disposal groups) classified as held for sale (paras. 15-29)Presentation and disclosure (paras. 30-42)Transitional provisions (para. 43)Effective date (paras. 44-44N)Withdrawal of IAS 35 (para. 45)Appendix A Defined termsAppendix B Application supplementAppendix C Amendments to other IFRSsApproval by the Board of IFRS 5 issued in March 2004IFRS 5: Basis for ConclusionsIntroduction (paras. BC1-BC7)Scope of the IFRS (paras. BC8-BC14E)Classification of non-current assets to be disposed of as held for sale (paras. BC15-BC27)BC15-BC24Plan to sell the controlling interest in a subsidiary (paras. BC24A-BC24E)Assets to be exchanged for other non-current assets (paras. BC25-BC27)Measurement of non-current assets held for sale (paras. BC28-BC51)BC28-BC38The allocation of an impairment loss to a disposal group (paras. BC39-BC41)Newly acquired assets (paras. BC42-BC45)Recognition of subsequent increases in fair value less costs to sell (para. BC46)Recognition of impairment losses and subsequent gains for assets that, before classification as held for sale, were measured at revalued amounts in accordance with another IFRS (paras. BC47-BC48)Measurement of assets reclassified as held for use (paras. BC49-BC51)Removal of exemption from consolidation for subsidiaries acquired and held exclusively with a view to resale (paras. BC52-BC55)Presentation of non-current assets held for sale (paras. BC56-BC58)Timing of classification as, and definition of, discontinued operations (paras. BC59-BC72)Changes to a plan of sale (amendment 2011) (para. BC72A)Changes to a plan of sale or to a plan of distribution to owners (paras. BC72B-BC72L)Presentation of discontinued operations (paras. BC73-BC77A)Transitional arrangements (paras. BC78-BC79A)Terminology (paras. BC80-BC83)Summary of changes from ED 4 (para. BC84)Comparison with relevant aspects of SFAS 144 (para. BC85)Dissenting opinions (paras. DO1-DO13)IFRS 5: Implementation Guidance
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IFRS 5: Non-current Assets Held for Sale and Discontinued Operations

Objective (para. 1)
Scope (paras. 2-5B)
Classification of non-current assets (or disposal groups) as held for sale or as held for distribution to owners (paras. 6-14)
Measurement of non-current assets (or disposal groups) classified as held for sale (paras. 15-29)
Presentation and disclosure (paras. 30-42)
Transitional provisions (para. 43)
Effective date (paras. 44-44N)
Withdrawal of IAS 35 (para. 45)
Appendix A Defined terms
Appendix B Application supplement
Appendix C Amendments to other IFRSs
Approval by the Board of IFRS 5 issued in March 2004
IFRS 5: Basis for Conclusions
Introduction (paras. BC1-BC7)
Scope of the IFRS (paras. BC8-BC14E)
Classification of non-current assets to be disposed of as held for sale (paras. BC15-BC27)
BC15-BC24
Plan to sell the controlling interest in a subsidiary (paras. BC24A-BC24E)
Assets to be exchanged for other non-current assets (paras. BC25-BC27)
Measurement of non-current assets held for sale (paras. BC28-BC51)
BC28-BC38
The allocation of an impairment loss to a disposal group (paras. BC39-BC41)
Newly acquired assets (paras. BC42-BC45)
Recognition of subsequent increases in fair value less costs to sell (para. BC46)
Recognition of impairment losses and subsequent gains for assets that, before classification as held for sale, were measured at revalued amounts in accordance with another IFRS (paras. BC47-BC48)
Measurement of assets reclassified as held for use (paras. BC49-BC51)
Removal of exemption from consolidation for subsidiaries acquired and held exclusively with a view to resale (paras. BC52-BC55)
Presentation of non-current assets held for sale (paras. BC56-BC58)
Timing of classification as, and definition of, discontinued operations (paras. BC59-BC72)
Changes to a plan of sale (amendment 2011) (para. BC72A)
Changes to a plan of sale or to a plan of distribution to owners (paras. BC72B-BC72L)
Presentation of discontinued operations (paras. BC73-BC77A)
Transitional arrangements (paras. BC78-BC79A)
Terminology (paras. BC80-BC83)
Summary of changes from ED 4 (para. BC84)
Comparison with relevant aspects of SFAS 144 (para. BC85)
Dissenting opinions (paras. DO1-DO13)
IFRS 5: Implementation Guidance
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