Financial Reporting Insights-IFRS 5

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For the Attention of; BCOM, BBA, CPA AND ACCA Students And Any Other Accounting Practitioners. IFRS 5 – Non-Current Assets Held For Sale And Discontinued Operations. IFRS 5 was issued in March 2004 The objective of IFRS 5 is to specify the accounting for assets held for sale, and the presentation and disclosure of discontinued operations […]