IFRS 5
General Objectives:
This course is aimed at all employees at Technician level who work in finance and accounting.
Specific Objectives:
At the end of this course trainees will be able to:
- Identify assets that meet the criteria for classification as held for sale are measured at the lower of carrying amount and fair value less costs to sell, and that depreciation of those assets should cease;
- Identify that assets that meet the criteria for classification as held for sale are presented separately on the face of the statement of financial position and that the results of discontinued operations are presented separately in the statement of comprehensive income.
CONTENTS
Module I - Scope of IFRS 5
Module II - Classification of non-current assets (or disposal groups) as held for sale or held for distribution to owners.
Module III - Measurement of Non-Current Assets (Or Disposal Groups) Classified as Held for Sale Measurement of a Non-Current Asset (Or Disposal Group).
Module IV - Recognition of impairment losses and reversals.
Module V - Presentation and Disclosure
- Presenting discontinued operations
- Gains or losses related to continuing operations
- Presentation of a non-current asset or disposal group classified as held for sale
- Additional disclosures
Module VII - Transitional Provisions
Module VIII Effective Date
High Skills - Formação e Consultoria
Angola | Cabo- Verde | Moçambique | Portugal | S. Tomé e Princípe
