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IFRS 5 Non-current Assets Held for Sale and Discontinued Operations | IFRS Tutorial | IFRS BISP
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations outlines how to account for non-current assets held for sale (or for distribution to owners). In general terms, assets (or disposal groups) held for sale are not depreciated, are measured at the lower of carrying amount and fair value less costs to sell, and are presented separately in the statement of financial position. Specific disclosures are also required for discontinued operations and disposals of non-current assets.
This tutorial is an overview about IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
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IFRS 5 Non-current Assets Held for Sale and Discontinued Operations | IFRS Tutorial | IFRS BISPBy Amit Sharma| 266 views
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Monsoon | Shimla | Damage
The southwest monsoon has wreaked havoc as soon as it entered Himachal Pradesh. This time, compared to last year, the first rain of the monsoon has caused heavy damage in many places in Shimla. Heavy rains have brought a lot of debris on the road in Malyana, Chamiyana, Bhattakufar, Mini Kuftdhar and Shurala and other places in the city. Many vehicles parked on the roadside have been buried under the debris. Landslides have caused damage at many places. Vehicles have been damaged by the debris of the under-construction four-lane in Shurala.
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Monsoon | Shimla | DamageBy Himachal Abhi Abhi| 9650 views
Ex-PAK captain Inzamam accuses India, Rohit delivers a Sherlock-worthy explanation.
Is this the 'Reverse Swinging Away'?
Ex-PAK captain Inzamam accuses India, Rohit delivers a Sherlock-worthy explanation.
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Ex-PAK captain Inzamam accuses India, Rohit delivers a Sherlock-worthy explanation.By CricTracker| 10153 views
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Mrs India International Queen 2024: प्रतियोगिता में भोपाल की बेटी का दबदबा
INH, Mrs India International Queen 2024: प्रतियोगिता में भोपाल की बेटी का दबदबा
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Kishanganj Bridge Collapsed: बिहार में 10 दिन के अंदर ही गिरा चौथा पुल | Bihar | Bridge collapse
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Kishanganj Bridge Collapsed: बिहार में 10 दिन के अंदर ही गिरा चौथा पुल | Bihar | Bridge collapseBy PunjabKesari TV| 7350 views
Delhi:2 दिन बाद दूंगा CM पद से इस्तीफा,जनता की अदालत में साबित करुंगा अपनी ईमानदारी-Arvind Kejriwal
Delhi:2 दिन बाद दूंगा CM पद से इस्तीफा,जनता की अदालत में साबित करुंगा अपनी ईमानदारी-Arvind Kejriwal
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https://www.facebook.com/JantaTvPunjaBy Janta TV| 910 views
India observes Independence Day with patriotic fervour
Prime Minister Narendra Modi
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India observes Independence Day with patriotic fervourBy PMOfficeIndia| 256067 views
Thank you, David Warner, for the countless thrills and moments of pure joy.
Thank you, David Warner, for the countless thrills and moments of pure joy.By CricTracker| 2076 views