http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Non-current assets held for sale and discontinued operations
1. Introduction -- 2. Objective -- 3. Scope -- 4. Classification of non-current assets (or disposal groups) as held for sale -- 5. Measurement of non-current assets (or disposal groups) classified as held for sale -- 6. Presentation and disclosure -- 7. Transitional provisions -- 8. Effective provisions -- 8. Effective date -- 9. Withdrawal of FRS 135(2004)
FRS 5. Non-current assets held for sale and discontinued operations