PBE IFRS 5

Non-current Assets Held for Sale and Discontinued Operations


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

  • PBE IFRS 5 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early application permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2021 (excludes PBE IFRS 17)

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Previous versions

  • PBE IFRS 5 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2020 (excludes PBE IFRS 9, PBE IPSAS 41 and PBE IFRS 17)

    Download
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