Search results with tag "Held for sale"
IND AS 105 Non Current Assets held for Sale and ...
www.cas.ind.inIND AS 105 IND AS -105 sets out two concepts: •Classification, measurement and presentation of Non Current asset held for sale / Disposal Group / Non Current Asset held for Distribution to Owners and; •Classification, presentation and disclosure of discontinued operations. AS – 24 •Disclosure and certain presentation requirements …
ASPE AT A GLANCE - BDO Canada
www.bdo.caDisposal of Long-lived Assets and Discontinued Operations Section 3475 January 1, 2011 41 ... • Long-lived assets and disposal groups classified as held for sale; and ... •Obligations that contractual arrangements have been made for settlement from other than current assets.
International Financial Reporting Standard 5 Non …
ec.europa.euEN - IFRS 5 3 11 When an entity acquires a non-current asset (or disposal group) exclusively with a view to its subsequent disposal, it shall classify the non-current asset (or disposal group) as held for sale at the acquisition date only
NOTES TO THE SUMMARISED AUDITED …
www.emediaholdings.co.zaDISCONTINUED OPERATIONS AND DISPOSAL GROUP ASSETS/LIABILITIES HELD FOR SALE Following a decision at 31 March 2017 to sell the business of Lalela Music SA Proprietary Limited and Lalela Music LLC, the results of these