IFRS 5: Held-for-Sale Assets
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Description
IFRS 5 fundamentally changes the measurement and presentation of non-current assets and disposal groups that are classified as held for sale. A thorough understanding of when this change is triggered, how an entity measures these items, including required disclosures, are essential to properly account for held-for-sale assets in accordance with IFRS 5. And because these are non-recurring transactions, it is not something you encounter every day, so it's even more important to be ready to do it correctly when the time comes. Looking to understand the accounting and reporting of held-for-sale assets under IFRS? If so, then this CPE-eligible, eLearning course (1.0 CPE) has got you covered!
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Learning Objectives
By the end of this course, you should be able to:
- Recall when non-current assets and disposal groups are classified as held-for-sale
- Recognize how to measure and present in the financial statements non-current assets and disposal groups classified as held-for-sale
Additional Information
| Last Updated | 02/01/2026 |
|---|---|
| CPE Credit | 1.0 |
| 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. |
$120
1h 00m
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