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    It took 70 years & a billion people to make India great.
    It has taken only 7 years & 'hum do, humare do' to destroy India.

    #RahulAgainstSellingIndia


    Declaration:
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    For more videos, subscribe to Congress Party channel: https://www.youtube.com/user/indiacongress


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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 BISP

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    Declaration:
    This video is an intellectual property belonging to the Indian National Congress. Please seek prior permission before using any part of this video in any form.


    For more videos, subscribe to Congress Party channel: https://www.youtube.com/user/indiacongress


    Follow Indian National Congress!

    Follow the Indian National Congress on
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