NZ IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

  • For-profit

Specifies accounting for assets held for sale, and the presentation and disclosure of discontinued operations.

  • NZ IFRS 5 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012 Date compiled to: 31 Jan 2021
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