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

IFRS 5 – Non-Current Assets Held For Sale and Discontinued Operations Non-Current Assets Held For Sale Classification as Non-Current Assets Held For Sale : Non-Current Assets Held For Sale …..through a sale transaction rather than though continuing use. The following conditions must apply: 1.the asset must be available for immediate sale in its present condition 2.The asset must be highly probable, meaning