[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-29885":3,"doc-seo-29885":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},29885,1374391975076,"Riley","https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d",8,"Research & Report","IFRS 5 NCA Held for Sale and Discontinued Operation","This document outlines the accounting standards for Non-current Assets Held for Sale (NCAHFS) and Discontinued Operations under IFRS 5. It details the criteria for classifying an asset as held for sale, including its immediate readiness for sale, management's commitment to sell, the sale being highly probable, and the expectation of sale within 12 months. The document also emphasizes that no significant repairs are expected, the asset is not currently leased out, and marketing efforts have commenced, marketing the asset at its fair value. For operational assets, a substitute must be readily available. The accounting treatment involves reclassifying non-current assets to current assets upon classification. Additionally, the document touches upon discontinued operations, indicating a separate segment of the entity that has been disposed of or is classified as held for sale and represents a separate major line of business or geographical area. The financial reporting implications, such as measuring assets at the lower of carrying amount and fair value less costs to sell, are implicitly addressed through visual aids and numerical examples. The presented information is crucial for entities applying IFRS, ensuring compliance and accurate financial reporting for assets undergoing sale or from discontinued business activities, impacting the overall financial position and performance presentation. The document also includes fragmented calculations related to depreciation and net book value, suggesting practical application scenarios or problem-solving examples within the context of these standards.","cbCaik5mWFHhrOTC","https://ap.wps.com/l/cbCaik5mWFHhrOTC","pdf",3967708,1,1778284883,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":62,"head_meta":64,"extra_data":66,"updated_unix":20},105,"en","ifrs-5-nca-held-for-sale-and-discontinued-operation","",{"@graph":29,"@context":61},[30,47],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/research-report/",3,{"item":45,"name":13,"@type":36,"position":46},"https://docshare.wps.com/document/ifrs-5-nca-held-for-sale-and-discontinued-operation/29885",4,{"url":45,"name":13,"@type":48,"author":49,"headline":13,"publisher":51,"fileFormat":54,"description":14,"dateModified":55,"datePublished":55,"encodingFormat":54,"isAccessibleForFree":56,"interactionStatistic":57},"DigitalDocument",{"name":9,"@type":50},"Person",{"url":34,"name":52,"@type":53},"DocShare","Organization","application/pdf","2026-05-09",true,{"@type":58,"interactionType":59,"userInteractionCount":4},"InteractionCounter",{"@type":60},"ViewAction","https://schema.org",{"og:url":45,"og:type":63,"og:title":13,"og:site_name":52,"og:description":14},"article",{"robots":65,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]