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


Ed-Next (Consult +)

Summary

Price
£18 inc VAT
Study method
Online
Duration
3 hours · Self-paced
Qualification
No formal qualification
Certificates
  • Certificate of completion - Free

Overview

This training on IFRS standard 5 is to give you an in depth overview of how organisations are supposed to recognise and account for non-current assets held for sale.IFRS refers to the International Financial Reporting Standards, which are designed as a common global language for business to ensure that accounts are both understandable and comparable on a global basis with a set of uniformity in them. As the international shareholding and trade are growing, there’s a dire need of reporting standards which deal with organizations on a global level.

The course gives a detailed overview on the IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations. It explains as to how the IFRS 5 need to be adopted for the entity and gives you an in depth overview of its relevance to how assets that are held for sale are not depreciated and are measured at the lower of carrying amount and fair value less costs to sell, and are presented separately in the statement of financial position. All the concepts are explained extensively by the use of various case studies for the purpose of deep and insightful understanding.

Certificates

Certificate of completion

Digital certificate - Included

Description

This training on IFRS standard 5 is to give you an in depth overview of how organisations are supposed to recognise and account for non-current assets held for sale.IFRS refers to the International Financial Reporting Standards, which are designed as a common global language for business to ensure that accounts are both understandable and comparable on a global basis with a set of uniformity in them. As the international shareholding and trade are growing, there’s a dire need of reporting standards which deal with organizations on a global level.

The course gives a detailed overview on the IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations. It explains as to how the IFRS 5 need to be adopted for the entity and gives you an in depth overview of its relevance to how assets that are held for sale are not depreciated and are measured at the lower of carrying amount and fair value less costs to sell, and are presented separately in the statement of financial position. All the concepts are explained extensively by the use of various case studies for the purpose of deep and insightful understanding.

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FAQs

Interest free credit agreements provided by Zopa Bank Limited trading as DivideBuy are not regulated by the Financial Conduct Authority and do not fall under the jurisdiction of the Financial Ombudsman Service. Zopa Bank Limited trading as DivideBuy is authorised by the Prudential Regulation Authority and regulated by the Financial Conduct Authority and the Prudential Regulation Authority, and entered on the Financial Services Register (800542). Zopa Bank Limited (10627575) is incorporated in England & Wales and has its registered office at: 1st Floor, Cottons Centre, Tooley Street, London, SE1 2QG. VAT Number 281765280. DivideBuy's trading address is First Floor, Brunswick Court, Brunswick Street, Newcastle-under-Lyme, ST5 1HH. © Zopa Bank Limited 2024. All rights reserved.