CTHRepealedLegislation
AASB 5 - Non-current Assets Held for Sale and Discontinued Operations - July 2004
Accounting Standard AASB 5 Non-current AAccounting Standard AASB 5 Non-current Assets Held for Sale and Discontinued Operations as amended
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Accounting Standard AASB 5 Non-current Assets Held for Sale and Discontinued Operations as amended
This compiled Standard applies to annual reporting periods beginning on or after 1 January 2018. It takes into account amendments up to and including 21 January 2015 and was prepared on 20 March 2015 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 5 (July 2004) as amended by other Accounting Standards, which are listed in the Table below.