CTHRepealedLegislation
AASB 5 - Non-current Assets Held for Sale and Discontinued Operations - July 2004
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AASB 5 - Non-current Assets Held for Sale and Discontinued Operations - July 2004
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The Australian Accounting Standards Board made Accounting Standard AASB 5 Non‑current Assets Held for Sale and Discontinued Operations under section 334 of the Corporations Act 2001 on 15 July 2004.
This compiled version of AASB 5 applies to annual reporting periods beginning on or after 1 January 2018. It incorporates relevant amendments contained in other AASB Standards made by the AASB up to and including 21 January 2015 (see Compilation Details).