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)

Previous Next

Log in

Request a trial

The best way to experience Better Regulation is to try it - free and without obligation.

Take a trial

Table of Contents

Document Overview

IFRS 5: Basis for Conclusions