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CPE Self-Study
IFRS 5: Non-current Assets Held for Sale and Discontinued Operations
NASBA FIELD OF STUDY
Accounting
LEVEL
Basic
CPE CREDITS
Online: 2.0
This course covers non-current assets, disposal groups, and discontinued operations. The course includes information on how to classify, measure, and present these items when held for sale. This course covers non-current assets, disposal groups, and discontinued operations. The course include information on how to classify, measure, and present these items when held for sale.

CPE On-Demand
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Supported Operating Systems:

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  • Windows 7 to present

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Product details

AICPA's IFRS Certificate Program

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

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".

Ratings and reviews
Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 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 specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$70.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$70.00
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CREDIT INFO
CPE credits
Online
: 2.0
NASBA Field of Study
Accounting
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
ICERT1NonCurr
GROUP PRICING
Contact a representative for group pricing.
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