BC51 ED 9 was silent on how an entity should account for an interest in a joint operation that is classified as held for sale. The Board decided that a joint operator should account for an interest in a joint operation that is classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. The Board also confirmed that the guidance in IFRS 5 for the classification of a disposal group as held for sale would apply to interests in joint operations held for sale.