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CPE Self-Study

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

Publisher: AICPA
  • $50.00-$70.00
    IFRS 5: Non-current Assets Held for Sale and Discontinued Operations Online Access Product #: 159735
    AICPA Member: $50.00
    Non-Member: $70.00

AICPA's IFRS Certificate Program

This course is part of the IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance in international accounting standards that are necessary in today's global business environment. Credit for individual courses purchased can be applied to the full program. Click here for information on the complete program.

The purpose of this course is to familiarize you with the accounting treatment of non-current assets, disposal groups, and discontinued operations under IFRS 5, Non-current Assets Held for Sale and Discontinued Operations. The course includes information on how to classify, measure, and present these items when they meet the requirements to be classified as "held for sale".

Learning Objectives

Upon completion of this course, you will be able to:

  • Identify assets and disposal groups subject to the classification, measurement, and presentation criteria of IFRS 5
  • Identify the criteria for classifying non-current assets and disposal groups as held for sale
  • Identify the criteria for measuring non-current assets and disposal groups classified as held for sale
  • Identify the criteria for presentation of non-current assets and disposal groups classified as held for sale, as well as discontinued operations, in the financial statements

Prerequisite: None

Advance Preparation: None

System Requirements

About the Publisher

AICPA

About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.