IFRS 5: Non-current Assets Held for Sale and Discontinued Operations
Initiative
Official name
International Financial Reporting Standard 5
Non-current Assets Held for Sale and Discontinued
Operations
Non-current Assets Held for Sale and Discontinued
Operations
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
21.06.2012
Doc. code
EN – IFRS 5
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
–
Source: IASB, EN – IFRS 5, 2012