Financial Reporting Standard 5 : Non-current assets held for sale and discontinued operations
| Corporate Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Kuala Lumpur :
Malaysian Accounting Standards Board ,
c2008
|
| Series: | Financial reporting standard
5 |
| Subjects: |
Table of Contents:
- 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)