CTHRepealedLegislation
AASB 5 - Non-current Assets Held for Sale and Discontinued Operations - July 2004
AASB 5 and IFRS 5AASB 5 and IFRS 5
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AASB 5 and IFRS 5
AASB 5 Non-current Assets Held for Sale and Discontinued Operations as amended incorporates IFRS 5 Non-current Assets Held for Sale and Discontinued Operations as issued and amended by the International Accounting Standards Board (IASB). Paragraphs that have been added to this Standard (and do not appear in the text of IFRS 5) are identified with the prefix “Aus”, followed by the number of the preceding IASB paragraph and decimal numbering.