IFRS 5: Discontinued Operations
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Description
Discontinued operations are not a recurring issue for most organizations. But, if they do occur, they must be properly identified and presented separately in the Statement of Comprehensive Income. IFRS 5, Non-current Assets Held-for-Sale and Discontinued Operations sets out explicit requirements for the presentation of discontinued operations within your IFRS financial statements. What are these requirements? Well, you are about to find out in this CPE-eligible eLearning course (0.5 CPE)! This online course explores the accounting and reporting requirements for discontinued operations as set out in IFRS 5.
This course is included in the following collections:
Learning Objective
By the end of this course, you should be able to:
- Recall when and how an operation is presented as a discontinued operation
Additional Information
| Last Updated | 03/01/2026 |
|---|---|
| CPE Credit | 0.5 |
| Field of Study | Accounting |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Overview |
| Prerequisites | None |
| Advanced Preparation | None |
| Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
| Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
$70
0h 30m
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