SlideShare ist ein Scribd-Unternehmen logo

Non current assets held for sale and discontinued

•Als PPT, PDF herunterladen•
•
Hyderabad Chapter of ICWAI
Hyderabad Chapter of ICWAI
Wirtschaft & FinanzenTechnologie
1 von 19
NON CURRENT ASSETS HELD FOR SALE (NCAHS) AND DISCONTINUED OPERATIONS IFRS - 5 N R GOVINDARAJAN CHARTERED ACCOUNTANT FCA,GRAD.CWA,DISA,CISA
OVERVIEW ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OVERVIEW ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Introduction ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
AS 24 VS IND AS 24 ,[object Object]
Scope and objectives ,[object Object],[object Object],[object Object],[object Object],[object Object]
Scope and objectives ,[object Object],[object Object],[object Object]
Definitions ,[object Object],[object Object]
Para 8 conditions ,[object Object],[object Object],[object Object],[object Object],[object Object]
Para 8 conditions ,[object Object],[object Object],[object Object]
Para 9 conditions ,[object Object],[object Object],[object Object],[object Object],[object Object]
Para 9 conditions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Disposal assets ,[object Object],[object Object],[object Object],[object Object]
Partial and piecemeal disposals ,[object Object],[object Object],[object Object]
Abandoned assets ,[object Object],[object Object],[object Object]
Changes in disposal plan ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Presentation and disclosures ,[object Object],[object Object],[object Object]
Presentation and disclosures ,[object Object],[object Object],[object Object],[object Object],[object Object]
Thank you [email_address]

Empfohlen

Ifrs 5
Ifrs 5Ifrs 5
Ifrs 5ESHETIE MEKONENE AMARE
 
Inventories – ias 2
Inventories – ias 2Inventories – ias 2
Inventories – ias 2Hyderabad Chapter of ICWAI
 
Ias 21 – Foreign Currencies
Ias 21 – Foreign CurrenciesIas 21 – Foreign Currencies
Ias 21 – Foreign Currenciesachawla
 
Ias 40
Ias 40Ias 40
Ias 40ESHETIE MEKONENE AMARE
 
Impairment of assets
Impairment of assetsImpairment of assets
Impairment of assetsKapp Edge Solutions Pvt Ltd
 
IFRS IN PRACTICE IFRS 16 Leases
IFRS IN PRACTICE IFRS 16 LeasesIFRS IN PRACTICE IFRS 16 Leases
IFRS IN PRACTICE IFRS 16 LeasesSazzad Hossain, ITP, MBA, CSCA™
 
New ias 21
New ias 21New ias 21
New ias 21ESHETIE MEKONENE AMARE
 
Ias 8 accounting policies changes in accounting estimates
Ias 8 accounting policies changes in accounting estimatesIas 8 accounting policies changes in accounting estimates
Ias 8 accounting policies changes in accounting estimatesHyderabad Chapter of ICWAI
 

Empfohlen

Ifrs 5
Ifrs 5Ifrs 5
Ifrs 5ESHETIE MEKONENE AMARE
 
Inventories – ias 2
Inventories – ias 2Inventories – ias 2
Inventories – ias 2Hyderabad Chapter of ICWAI
 
Ias 21 – Foreign Currencies
Ias 21 – Foreign CurrenciesIas 21 – Foreign Currencies
Ias 21 – Foreign Currenciesachawla
 
Ias 40
Ias 40Ias 40
Ias 40ESHETIE MEKONENE AMARE
 
Impairment of assets
Impairment of assetsImpairment of assets
Impairment of assetsKapp Edge Solutions Pvt Ltd
 
IFRS IN PRACTICE IFRS 16 Leases
IFRS IN PRACTICE IFRS 16 LeasesIFRS IN PRACTICE IFRS 16 Leases
IFRS IN PRACTICE IFRS 16 LeasesSazzad Hossain, ITP, MBA, CSCA™
 
New ias 21
New ias 21New ias 21
New ias 21ESHETIE MEKONENE AMARE
 
Ias 8 accounting policies changes in accounting estimates
Ias 8 accounting policies changes in accounting estimatesIas 8 accounting policies changes in accounting estimates
Ias 8 accounting policies changes in accounting estimatesHyderabad Chapter of ICWAI
 
Ias 2
Ias 2Ias 2
Ias 2ESHETIE MEKONENE AMARE
 
Operating Segments – Ifrs 8
Operating Segments – Ifrs 8Operating Segments – Ifrs 8
Operating Segments – Ifrs 8guesta497dc9
 
Ias 1 presentation of financial statements
Ias 1 presentation of financial statementsIas 1 presentation of financial statements
Ias 1 presentation of financial statementsHyderabad Chapter of ICWAI
 
Ias 16
Ias 16Ias 16
Ias 16ESHETIE MEKONENE AMARE
 
Accounting Ias 1 presentation
Accounting Ias 1 presentationAccounting Ias 1 presentation
Accounting Ias 1 presentationSheikh Ali Asghar
 
Ias 02 - inventory
Ias 02 - inventoryIas 02 - inventory
Ias 02 - inventoryHoĂ ng Nguyá»…n
 
IAS 40 Investment Property
IAS 40 Investment PropertyIAS 40 Investment Property
IAS 40 Investment PropertyLynnix (UK) Limited
 
Ind AS 23 - Borrowing Costs
Ind AS 23 - Borrowing CostsInd AS 23 - Borrowing Costs
Ind AS 23 - Borrowing CostsRaman Khanna
 
Ind AS 40 Investment Property
Ind AS 40 Investment PropertyInd AS 40 Investment Property
Ind AS 40 Investment PropertyCA Neha Abhishek
 
IFRS 7 Financial Disclosures Overview
IFRS 7 Financial Disclosures OverviewIFRS 7 Financial Disclosures Overview
IFRS 7 Financial Disclosures OverviewSohan Al Akbar
 
IFRS 8 Operating Segments
IFRS 8 Operating SegmentsIFRS 8 Operating Segments
IFRS 8 Operating SegmentsNirmal Ghorawat
 
International Financial Reporting Standard 5
International Financial Reporting Standard 5International Financial Reporting Standard 5
International Financial Reporting Standard 5SYED SALAHUDDIN BOKHARI
 
Ias 32
Ias 32Ias 32
Ias 32guesta497dc9
 
Ifrs accounting for financial assets and financial liabilities
Ifrs accounting for financial assets and financial liabilitiesIfrs accounting for financial assets and financial liabilities
Ifrs accounting for financial assets and financial liabilitiesTarapada Ghosh
 
New ifrs 9
New ifrs 9New ifrs 9
New ifrs 9ESHETIE MEKONENE AMARE
 
IAS-1: Presentation of Financial Statements
IAS-1: Presentation of Financial StatementsIAS-1: Presentation of Financial Statements
IAS-1: Presentation of Financial StatementsAmit Sarkar
 
Discontinued operation
Discontinued operationDiscontinued operation
Discontinued operationBeverly Erigan
 
IFRS 9 Overview (For all Accountants)
IFRS 9 Overview (For all Accountants)IFRS 9 Overview (For all Accountants)
IFRS 9 Overview (For all Accountants)Bernraf Orpiano
 
Ias 12 Income Taxes
Ias 12 Income TaxesIas 12 Income Taxes
Ias 12 Income Taxesuktaxandaccounts.com
 
As 19 lease
As 19 leaseAs 19 lease
As 19 leaseVIKAS DUBEY
 
Ifrs 5 case studies q & a
Ifrs 5 case studies q & aIfrs 5 case studies q & a
Ifrs 5 case studies q & aHyderabad Chapter of ICWAI
 
Case studies on ifrs 5
Case studies on ifrs 5Case studies on ifrs 5
Case studies on ifrs 5Hyderabad Chapter of ICWAI
 

Weitere ähnliche Inhalte

Was ist angesagt?

Operating Segments – Ifrs 8
Operating Segments – Ifrs 8Operating Segments – Ifrs 8
Operating Segments – Ifrs 8guesta497dc9
 
Ias 1 presentation of financial statements
Ias 1 presentation of financial statementsIas 1 presentation of financial statements
Ias 1 presentation of financial statementsHyderabad Chapter of ICWAI
 
Accounting Ias 1 presentation
Accounting Ias 1 presentationAccounting Ias 1 presentation
Accounting Ias 1 presentationSheikh Ali Asghar
 
IAS 40 Investment Property
IAS 40 Investment PropertyIAS 40 Investment Property
IAS 40 Investment PropertyLynnix (UK) Limited
 
Ind AS 23 - Borrowing Costs
Ind AS 23 - Borrowing CostsInd AS 23 - Borrowing Costs
Ind AS 23 - Borrowing CostsRaman Khanna
 
Ind AS 40 Investment Property
Ind AS 40 Investment PropertyInd AS 40 Investment Property
Ind AS 40 Investment PropertyCA Neha Abhishek
 
IFRS 7 Financial Disclosures Overview
IFRS 7 Financial Disclosures OverviewIFRS 7 Financial Disclosures Overview
IFRS 7 Financial Disclosures OverviewSohan Al Akbar
 
IFRS 8 Operating Segments
IFRS 8 Operating SegmentsIFRS 8 Operating Segments
IFRS 8 Operating SegmentsNirmal Ghorawat
 
International Financial Reporting Standard 5
International Financial Reporting Standard 5International Financial Reporting Standard 5
International Financial Reporting Standard 5SYED SALAHUDDIN BOKHARI
 
Ifrs accounting for financial assets and financial liabilities
Ifrs accounting for financial assets and financial liabilitiesIfrs accounting for financial assets and financial liabilities
Ifrs accounting for financial assets and financial liabilitiesTarapada Ghosh
 
IAS-1: Presentation of Financial Statements
IAS-1: Presentation of Financial StatementsIAS-1: Presentation of Financial Statements
IAS-1: Presentation of Financial StatementsAmit Sarkar
 
Discontinued operation
Discontinued operationDiscontinued operation
Discontinued operationBeverly Erigan
 
IFRS 9 Overview (For all Accountants)
IFRS 9 Overview (For all Accountants)IFRS 9 Overview (For all Accountants)
IFRS 9 Overview (For all Accountants)Bernraf Orpiano
 
As 19 lease
As 19 leaseAs 19 lease
As 19 leaseVIKAS DUBEY
 

Was ist angesagt? (20)

Ias 2
Ias 2Ias 2
Ias 2
 
Operating Segments – Ifrs 8
Operating Segments – Ifrs 8Operating Segments – Ifrs 8
Operating Segments – Ifrs 8
 
Ias 1 presentation of financial statements
Ias 1 presentation of financial statementsIas 1 presentation of financial statements
Ias 1 presentation of financial statements
 
Ias 16
Ias 16Ias 16
Ias 16
 
Accounting Ias 1 presentation
Accounting Ias 1 presentationAccounting Ias 1 presentation
Accounting Ias 1 presentation
 
Ias 02 - inventory
Ias 02 - inventoryIas 02 - inventory
Ias 02 - inventory
 
IAS 40 Investment Property
IAS 40 Investment PropertyIAS 40 Investment Property
IAS 40 Investment Property
 
Ind AS 23 - Borrowing Costs
Ind AS 23 - Borrowing CostsInd AS 23 - Borrowing Costs
Ind AS 23 - Borrowing Costs
 
Ind AS 40 Investment Property
Ind AS 40 Investment PropertyInd AS 40 Investment Property
Ind AS 40 Investment Property
 
IFRS 7 Financial Disclosures Overview
IFRS 7 Financial Disclosures OverviewIFRS 7 Financial Disclosures Overview
IFRS 7 Financial Disclosures Overview
 
IFRS 8 Operating Segments
IFRS 8 Operating SegmentsIFRS 8 Operating Segments
IFRS 8 Operating Segments
 
International Financial Reporting Standard 5
International Financial Reporting Standard 5International Financial Reporting Standard 5
International Financial Reporting Standard 5
 
Ias 32
Ias 32Ias 32
Ias 32
 
Ifrs accounting for financial assets and financial liabilities
Ifrs accounting for financial assets and financial liabilitiesIfrs accounting for financial assets and financial liabilities
Ifrs accounting for financial assets and financial liabilities
 
New ifrs 9
New ifrs 9New ifrs 9
New ifrs 9
 
IAS-1: Presentation of Financial Statements
IAS-1: Presentation of Financial StatementsIAS-1: Presentation of Financial Statements
IAS-1: Presentation of Financial Statements
 
Discontinued operation
Discontinued operationDiscontinued operation
Discontinued operation
 
IFRS 9 Overview (For all Accountants)
IFRS 9 Overview (For all Accountants)IFRS 9 Overview (For all Accountants)
IFRS 9 Overview (For all Accountants)
 
Ias 12 Income Taxes
Ias 12 Income TaxesIas 12 Income Taxes
Ias 12 Income Taxes
 
As 19 lease
As 19 leaseAs 19 lease
As 19 lease
 

Andere mochten auch

Non Current Asset Held for Sales
Non Current Asset Held for SalesNon Current Asset Held for Sales
Non Current Asset Held for SalesNico Iswaraputra
 
Chapter9 noncurrentassetsheldforsale2008
Chapter9 noncurrentassetsheldforsale2008Chapter9 noncurrentassetsheldforsale2008
Chapter9 noncurrentassetsheldforsale2008Sajid Ali
 
Ias 18 and ifrs 5
Ias 18 and ifrs 5Ias 18 and ifrs 5
Ias 18 and ifrs 5Mark Chimndozi
 
Solvency ii _ Star Wars Edition! To μέλλον είναι εδώ...
Solvency ii _ Star Wars Edition! To μέλλον είναι εδώ...Solvency ii _ Star Wars Edition! To μέλλον είναι εδώ...
Solvency ii _ Star Wars Edition! To μέλλον είναι εδώ...Myrto Hambaki
 
FR Berry Presentation (Final)
FR Berry Presentation (Final)FR Berry Presentation (Final)
FR Berry Presentation (Final)Francois Berry
 
Ifrs Accounting For Insurance Ashley Patel Pricewaterhouse Coopers [Autosa...
Ifrs Accounting For Insurance Ashley Patel Pricewaterhouse Coopers [Autosa...Ifrs Accounting For Insurance Ashley Patel Pricewaterhouse Coopers [Autosa...
Ifrs Accounting For Insurance Ashley Patel Pricewaterhouse Coopers [Autosa...Kush25
 
Solvency II Reporting - stand van zaken voorjaar 2014
Solvency II Reporting - stand van zaken voorjaar 2014Solvency II Reporting - stand van zaken voorjaar 2014
Solvency II Reporting - stand van zaken voorjaar 2014InAudit BV
 
Overview Of Solvency Ii Ashley Patel ( Global Fpollp)
Overview Of Solvency Ii Ashley Patel ( Global Fpollp)Overview Of Solvency Ii Ashley Patel ( Global Fpollp)
Overview Of Solvency Ii Ashley Patel ( Global Fpollp)Kush25
 
Statement of comprehensive income separate structure
Statement of comprehensive income separate structureStatement of comprehensive income separate structure
Statement of comprehensive income separate structureHyderabad Chapter of ICWAI
 

Andere mochten auch (20)

Ifrs 5 case studies q & a
Ifrs 5 case studies q & aIfrs 5 case studies q & a
Ifrs 5 case studies q & a
 
Case studies on ifrs 5
Case studies on ifrs 5Case studies on ifrs 5
Case studies on ifrs 5
 
Definitions ifrs 5
Definitions ifrs 5Definitions ifrs 5
Definitions ifrs 5
 
Non Current Asset Held for Sales
Non Current Asset Held for SalesNon Current Asset Held for Sales
Non Current Asset Held for Sales
 
Ifrs 1 case study with q & a
Ifrs 1 case study with q & aIfrs 1 case study with q & a
Ifrs 1 case study with q & a
 
Case studies on ifrs 5
Case studies on ifrs 5Case studies on ifrs 5
Case studies on ifrs 5
 
Chapter9 noncurrentassetsheldforsale2008
Chapter9 noncurrentassetsheldforsale2008Chapter9 noncurrentassetsheldforsale2008
Chapter9 noncurrentassetsheldforsale2008
 
Investments in associates examples
Investments in associates examplesInvestments in associates examples
Investments in associates examples
 
Ias 18 and ifrs 5
Ias 18 and ifrs 5Ias 18 and ifrs 5
Ias 18 and ifrs 5
 
Ias 28 investments in associates
Ias 28 investments in associatesIas 28 investments in associates
Ias 28 investments in associates
 
Intangible assets ias 38
Intangible assets ias 38Intangible assets ias 38
Intangible assets ias 38
 
Solvency ii _ Star Wars Edition! To μέλλον είναι εδώ...
Solvency ii _ Star Wars Edition! To μέλλον είναι εδώ...Solvency ii _ Star Wars Edition! To μέλλον είναι εδώ...
Solvency ii _ Star Wars Edition! To μέλλον είναι εδώ...
 
FR Berry Presentation (Final)
FR Berry Presentation (Final)FR Berry Presentation (Final)
FR Berry Presentation (Final)
 
Ifrs Accounting For Insurance Ashley Patel Pricewaterhouse Coopers [Autosa...
Ifrs Accounting For Insurance Ashley Patel Pricewaterhouse Coopers [Autosa...Ifrs Accounting For Insurance Ashley Patel Pricewaterhouse Coopers [Autosa...
Ifrs Accounting For Insurance Ashley Patel Pricewaterhouse Coopers [Autosa...
 
Solvency II Reporting - stand van zaken voorjaar 2014
Solvency II Reporting - stand van zaken voorjaar 2014Solvency II Reporting - stand van zaken voorjaar 2014
Solvency II Reporting - stand van zaken voorjaar 2014
 
Overview Of Solvency Ii Ashley Patel ( Global Fpollp)
Overview Of Solvency Ii Ashley Patel ( Global Fpollp)Overview Of Solvency Ii Ashley Patel ( Global Fpollp)
Overview Of Solvency Ii Ashley Patel ( Global Fpollp)
 
Case study on step acquisition 4
Case study on step acquisition 4Case study on step acquisition 4
Case study on step acquisition 4
 
Case study 2 threshold
Case study 2 thresholdCase study 2 threshold
Case study 2 threshold
 
Ias 16 case study 4
Ias 16 case study 4Ias 16 case study 4
Ias 16 case study 4
 
Statement of comprehensive income separate structure
Statement of comprehensive income separate structureStatement of comprehensive income separate structure
Statement of comprehensive income separate structure
 

Ă„hnlich wie Non current assets held for sale and discontinued

IFRS 5 - Non-current assets held for sale discontinued operations.ppt
IFRS 5 - Non-current assets held for sale discontinued operations.pptIFRS 5 - Non-current assets held for sale discontinued operations.ppt
IFRS 5 - Non-current assets held for sale discontinued operations.pptValerieVerityMaronde
 
NFRS 5 Abhilekh Sah.pptx about non current asset
NFRS 5 Abhilekh Sah.pptx about non current assetNFRS 5 Abhilekh Sah.pptx about non current asset
NFRS 5 Abhilekh Sah.pptx about non current assetabhilekh2055
 
Ias 16 property plant and equipment-presentation
Ias 16 property plant and equipment-presentationIas 16 property plant and equipment-presentation
Ias 16 property plant and equipment-presentationShadabAhmadFaiq
 
Ifrs and ind as 101.pptx
Ifrs and ind as 101.pptxIfrs and ind as 101.pptx
Ifrs and ind as 101.pptxArun Kumar
 
International Accounting 1
International Accounting 1International Accounting 1
International Accounting 1Jose Cintron
 
IAS 1
IAS 1IAS 1
IAS 1RS P
 
P R Ramesh Business Combinations
P R Ramesh Business CombinationsP R Ramesh Business Combinations
P R Ramesh Business CombinationsNITIE
 
Accounting standards ppt
Accounting standards pptAccounting standards ppt
Accounting standards pptJitesh Kumar
 
Accounting Standard ver 1.3.ppt
Accounting Standard ver 1.3.pptAccounting Standard ver 1.3.ppt
Accounting Standard ver 1.3.pptAbdussalam Alsumairi
 
INTERNATIONAL FINANCIAL REPORTING STANDARDS
INTERNATIONAL FINANCIAL REPORTING STANDARDSINTERNATIONAL FINANCIAL REPORTING STANDARDS
INTERNATIONAL FINANCIAL REPORTING STANDARDSRATHESH J
 
Bentleys Financial Reporting Bootcamp May 2015
Bentleys Financial Reporting Bootcamp May 2015Bentleys Financial Reporting Bootcamp May 2015
Bentleys Financial Reporting Bootcamp May 2015Bentleys (WA) Pty Ltd
 
NFRS 5 Non current assets held for sale and discontinued operations
NFRS 5 Non current assets held for sale and discontinued operationsNFRS 5 Non current assets held for sale and discontinued operations
NFRS 5 Non current assets held for sale and discontinued operationsabhilekh2055
 
Treatment of non financial assets ias 16 17 & 40
Treatment of non financial assets ias 16 17 & 40Treatment of non financial assets ias 16 17 & 40
Treatment of non financial assets ias 16 17 & 40Peculiar Labstery
 
Ppt on accounting standards
Ppt on accounting standardsPpt on accounting standards
Ppt on accounting standardsKunal Kapadia
 
Accounting standard 1st lecture (1)
Accounting standard 1st lecture (1)Accounting standard 1st lecture (1)
Accounting standard 1st lecture (1)Pooja Tekchandani
 
Non current assets cr
Non current assets crNon current assets cr
Non current assets crgaba1999
 

Ă„hnlich wie Non current assets held for sale and discontinued (20)

IFRS 5 - Non-current assets held for sale discontinued operations.ppt
IFRS 5 - Non-current assets held for sale discontinued operations.pptIFRS 5 - Non-current assets held for sale discontinued operations.ppt
IFRS 5 - Non-current assets held for sale discontinued operations.ppt
 
NFRS 5 Abhilekh Sah.pptx about non current asset
NFRS 5 Abhilekh Sah.pptx about non current assetNFRS 5 Abhilekh Sah.pptx about non current asset
NFRS 5 Abhilekh Sah.pptx about non current asset
 
Slfrs city housing
Slfrs city housingSlfrs city housing
Slfrs city housing
 
J ifrs 5
J ifrs 5J ifrs 5
J ifrs 5
 
Property plant and equipment ias 16
Property plant and equipment ias 16Property plant and equipment ias 16
Property plant and equipment ias 16
 
Ias 16 property plant and equipment-presentation
Ias 16 property plant and equipment-presentationIas 16 property plant and equipment-presentation
Ias 16 property plant and equipment-presentation
 
Ifrs and ind as 101.pptx
Ifrs and ind as 101.pptxIfrs and ind as 101.pptx
Ifrs and ind as 101.pptx
 
International Accounting
International Accounting International Accounting
International Accounting
 
International Accounting 1
International Accounting 1International Accounting 1
International Accounting 1
 
IAS 1
IAS 1IAS 1
IAS 1
 
P R Ramesh Business Combinations
P R Ramesh Business CombinationsP R Ramesh Business Combinations
P R Ramesh Business Combinations
 
Accounting standards ppt
Accounting standards pptAccounting standards ppt
Accounting standards ppt
 
Accounting Standard ver 1.3.ppt
Accounting Standard ver 1.3.pptAccounting Standard ver 1.3.ppt
Accounting Standard ver 1.3.ppt
 
INTERNATIONAL FINANCIAL REPORTING STANDARDS
INTERNATIONAL FINANCIAL REPORTING STANDARDSINTERNATIONAL FINANCIAL REPORTING STANDARDS
INTERNATIONAL FINANCIAL REPORTING STANDARDS
 
Bentleys Financial Reporting Bootcamp May 2015
Bentleys Financial Reporting Bootcamp May 2015Bentleys Financial Reporting Bootcamp May 2015
Bentleys Financial Reporting Bootcamp May 2015
 
NFRS 5 Non current assets held for sale and discontinued operations
NFRS 5 Non current assets held for sale and discontinued operationsNFRS 5 Non current assets held for sale and discontinued operations
NFRS 5 Non current assets held for sale and discontinued operations
 
Treatment of non financial assets ias 16 17 & 40
Treatment of non financial assets ias 16 17 & 40Treatment of non financial assets ias 16 17 & 40
Treatment of non financial assets ias 16 17 & 40
 
Ppt on accounting standards
Ppt on accounting standardsPpt on accounting standards
Ppt on accounting standards
 
Accounting standard 1st lecture (1)
Accounting standard 1st lecture (1)Accounting standard 1st lecture (1)
Accounting standard 1st lecture (1)
 
Non current assets cr
Non current assets crNon current assets cr
Non current assets cr
 

Mehr von Hyderabad Chapter of ICWAI

Case study on recognition of assets and liabilities 1
Case study on recognition of assets and liabilities 1Case study on recognition of assets and liabilities 1
Case study on recognition of assets and liabilities 1Hyderabad Chapter of ICWAI
 
Case study on bargain purchase with answer 2
Case study on bargain purchase with answer 2Case study on bargain purchase with answer 2
Case study on bargain purchase with answer 2Hyderabad Chapter of ICWAI
 
Case study on contingent consideration 3
Case study on contingent consideration 3Case study on contingent consideration 3
Case study on contingent consideration 3Hyderabad Chapter of ICWAI
 

Mehr von Hyderabad Chapter of ICWAI (20)

Consolidation excerpts
Consolidation excerptsConsolidation excerpts
Consolidation excerpts
 
Contingencies and provisioning[1]
Contingencies and provisioning[1]Contingencies and provisioning[1]
Contingencies and provisioning[1]
 
Case studies ias 37
Case studies ias 37Case studies ias 37
Case studies ias 37
 
Definitions[1]
Definitions[1]Definitions[1]
Definitions[1]
 
Solution to discussion case study
Solution to discussion case studySolution to discussion case study
Solution to discussion case study
 
Solution to discussion case study
Solution to discussion case studySolution to discussion case study
Solution to discussion case study
 
Discussion on case study
Discussion on case studyDiscussion on case study
Discussion on case study
 
Case study on recognition of assets and liabilities 1
Case study on recognition of assets and liabilities 1Case study on recognition of assets and liabilities 1
Case study on recognition of assets and liabilities 1
 
Case study on bargain purchase with answer 2
Case study on bargain purchase with answer 2Case study on bargain purchase with answer 2
Case study on bargain purchase with answer 2
 
Case study measurement period 5
Case study measurement period 5Case study measurement period 5
Case study measurement period 5
 
Business combinations
Business combinationsBusiness combinations
Business combinations
 
As 14 vs ed as 14 (revised)
As 14 vs ed as 14 (revised)As 14 vs ed as 14 (revised)
As 14 vs ed as 14 (revised)
 
Case study on contingent consideration 3
Case study on contingent consideration 3Case study on contingent consideration 3
Case study on contingent consideration 3
 
Related party disclosures ias 24
Related party disclosures ias 24Related party disclosures ias 24
Related party disclosures ias 24
 
Decommissioning changes accounting
Decommissioning changes accountingDecommissioning changes accounting
Decommissioning changes accounting
 
Definitions
DefinitionsDefinitions
Definitions
 
Ias 16 case study 1
Ias 16 case study 1Ias 16 case study 1
Ias 16 case study 1
 
Ias 16 case study 3
Ias 16 case study 3Ias 16 case study 3
Ias 16 case study 3
 
Decison tree
Decison treeDecison tree
Decison tree
 
Case study 1
Case study 1Case study 1
Case study 1
 

KĂĽrzlich hochgeladen

The Economic History of the U.S. Lecture 17.pdf
The Economic History of the U.S. Lecture 17.pdfThe Economic History of the U.S. Lecture 17.pdf
The Economic History of the U.S. Lecture 17.pdfGale Pooley
 
Booking open Available Pune Call Girls Talegaon Dabhade 6297143586 Call Hot ...
Booking open Available Pune Call Girls Talegaon Dabhade 6297143586 Call Hot ...Booking open Available Pune Call Girls Talegaon Dabhade 6297143586 Call Hot ...
Booking open Available Pune Call Girls Talegaon Dabhade 6297143586 Call Hot ...Call Girls in Nagpur High Profile
 
The Economic History of the U.S. Lecture 19.pdf
The Economic History of the U.S. Lecture 19.pdfThe Economic History of the U.S. Lecture 19.pdf
The Economic History of the U.S. Lecture 19.pdfGale Pooley
 
Gurley shaw Theory of Monetary Economics.
Gurley shaw Theory of Monetary Economics.Gurley shaw Theory of Monetary Economics.
Gurley shaw Theory of Monetary Economics.Vinodha Devi
 
00_Main ppt_MeetupDORA&CyberSecurity.pptx
00_Main ppt_MeetupDORA&CyberSecurity.pptx00_Main ppt_MeetupDORA&CyberSecurity.pptx
00_Main ppt_MeetupDORA&CyberSecurity.pptxFinTech Belgium
 
Basic concepts related to Financial modelling
Basic concepts related to Financial modellingBasic concepts related to Financial modelling
Basic concepts related to Financial modellingbaijup5
 
The Economic History of the U.S. Lecture 30.pdf
The Economic History of the U.S. Lecture 30.pdfThe Economic History of the U.S. Lecture 30.pdf
The Economic History of the U.S. Lecture 30.pdfGale Pooley
 
06_Joeri Van Speybroek_Dell_MeetupDora&Cybersecurity.pdf
06_Joeri Van Speybroek_Dell_MeetupDora&Cybersecurity.pdf06_Joeri Van Speybroek_Dell_MeetupDora&Cybersecurity.pdf
06_Joeri Van Speybroek_Dell_MeetupDora&Cybersecurity.pdfFinTech Belgium
 
Independent Call Girl Number in Kurla Mumbai📲 Pooja Nehwal 9892124323 💞 Full ...
Independent Call Girl Number in Kurla Mumbai📲 Pooja Nehwal 9892124323 💞 Full ...Independent Call Girl Number in Kurla Mumbai📲 Pooja Nehwal 9892124323 💞 Full ...
Independent Call Girl Number in Kurla Mumbai📲 Pooja Nehwal 9892124323 💞 Full ...Pooja Nehwal
 
02_Fabio Colombo_Accenture_MeetupDora&Cybersecurity.pptx
02_Fabio Colombo_Accenture_MeetupDora&Cybersecurity.pptx02_Fabio Colombo_Accenture_MeetupDora&Cybersecurity.pptx
02_Fabio Colombo_Accenture_MeetupDora&Cybersecurity.pptxFinTech Belgium
 
Indore Real Estate Market Trends Report.pdf
Indore Real Estate Market Trends Report.pdfIndore Real Estate Market Trends Report.pdf
Indore Real Estate Market Trends Report.pdfSaviRakhecha1
 
The Economic History of the U.S. Lecture 23.pdf
The Economic History of the U.S. Lecture 23.pdfThe Economic History of the U.S. Lecture 23.pdf
The Economic History of the U.S. Lecture 23.pdfGale Pooley
 
The Economic History of the U.S. Lecture 21.pdf
The Economic History of the U.S. Lecture 21.pdfThe Economic History of the U.S. Lecture 21.pdf
The Economic History of the U.S. Lecture 21.pdfGale Pooley
 
Booking open Available Pune Call Girls Shivane 6297143586 Call Hot Indian Gi...
Booking open Available Pune Call Girls Shivane 6297143586 Call Hot Indian Gi...Booking open Available Pune Call Girls Shivane 6297143586 Call Hot Indian Gi...
Booking open Available Pune Call Girls Shivane 6297143586 Call Hot Indian Gi...Call Girls in Nagpur High Profile
 
The Economic History of the U.S. Lecture 18.pdf
The Economic History of the U.S. Lecture 18.pdfThe Economic History of the U.S. Lecture 18.pdf
The Economic History of the U.S. Lecture 18.pdfGale Pooley
 
Vip Call US đź“ž 7738631006 âś…Call Girls In Sakinaka ( Mumbai )
Vip Call US đź“ž 7738631006 âś…Call Girls In Sakinaka ( Mumbai )Vip Call US đź“ž 7738631006 âś…Call Girls In Sakinaka ( Mumbai )
Vip Call US đź“ž 7738631006 âś…Call Girls In Sakinaka ( Mumbai )Pooja Nehwal
 
TEST BANK For Corporate Finance, 13th Edition By Stephen Ross, Randolph Weste...
TEST BANK For Corporate Finance, 13th Edition By Stephen Ross, Randolph Weste...TEST BANK For Corporate Finance, 13th Edition By Stephen Ross, Randolph Weste...
TEST BANK For Corporate Finance, 13th Edition By Stephen Ross, Randolph Weste...ssifa0344
 
Solution Manual for Principles of Corporate Finance 14th Edition by Richard B...
Solution Manual for Principles of Corporate Finance 14th Edition by Richard B...Solution Manual for Principles of Corporate Finance 14th Edition by Richard B...
Solution Manual for Principles of Corporate Finance 14th Edition by Richard B...ssifa0344
 

KĂĽrzlich hochgeladen (20)

The Economic History of the U.S. Lecture 17.pdf
The Economic History of the U.S. Lecture 17.pdfThe Economic History of the U.S. Lecture 17.pdf
The Economic History of the U.S. Lecture 17.pdf
 
Booking open Available Pune Call Girls Talegaon Dabhade 6297143586 Call Hot ...
Booking open Available Pune Call Girls Talegaon Dabhade 6297143586 Call Hot ...Booking open Available Pune Call Girls Talegaon Dabhade 6297143586 Call Hot ...
Booking open Available Pune Call Girls Talegaon Dabhade 6297143586 Call Hot ...
 
The Economic History of the U.S. Lecture 19.pdf
The Economic History of the U.S. Lecture 19.pdfThe Economic History of the U.S. Lecture 19.pdf
The Economic History of the U.S. Lecture 19.pdf
 
Gurley shaw Theory of Monetary Economics.
Gurley shaw Theory of Monetary Economics.Gurley shaw Theory of Monetary Economics.
Gurley shaw Theory of Monetary Economics.
 
00_Main ppt_MeetupDORA&CyberSecurity.pptx
00_Main ppt_MeetupDORA&CyberSecurity.pptx00_Main ppt_MeetupDORA&CyberSecurity.pptx
00_Main ppt_MeetupDORA&CyberSecurity.pptx
 
Basic concepts related to Financial modelling
Basic concepts related to Financial modellingBasic concepts related to Financial modelling
Basic concepts related to Financial modelling
 
VIP Independent Call Girls in Bandra West 🌹 9920725232 ( Call Me ) Mumbai Esc...
VIP Independent Call Girls in Bandra West 🌹 9920725232 ( Call Me ) Mumbai Esc...VIP Independent Call Girls in Bandra West 🌹 9920725232 ( Call Me ) Mumbai Esc...
VIP Independent Call Girls in Bandra West 🌹 9920725232 ( Call Me ) Mumbai Esc...
 
The Economic History of the U.S. Lecture 30.pdf
The Economic History of the U.S. Lecture 30.pdfThe Economic History of the U.S. Lecture 30.pdf
The Economic History of the U.S. Lecture 30.pdf
 
06_Joeri Van Speybroek_Dell_MeetupDora&Cybersecurity.pdf
06_Joeri Van Speybroek_Dell_MeetupDora&Cybersecurity.pdf06_Joeri Van Speybroek_Dell_MeetupDora&Cybersecurity.pdf
06_Joeri Van Speybroek_Dell_MeetupDora&Cybersecurity.pdf
 
Independent Call Girl Number in Kurla Mumbai📲 Pooja Nehwal 9892124323 💞 Full ...
Independent Call Girl Number in Kurla Mumbai📲 Pooja Nehwal 9892124323 💞 Full ...Independent Call Girl Number in Kurla Mumbai📲 Pooja Nehwal 9892124323 💞 Full ...
Independent Call Girl Number in Kurla Mumbai📲 Pooja Nehwal 9892124323 💞 Full ...
 
02_Fabio Colombo_Accenture_MeetupDora&Cybersecurity.pptx
02_Fabio Colombo_Accenture_MeetupDora&Cybersecurity.pptx02_Fabio Colombo_Accenture_MeetupDora&Cybersecurity.pptx
02_Fabio Colombo_Accenture_MeetupDora&Cybersecurity.pptx
 
Indore Real Estate Market Trends Report.pdf
Indore Real Estate Market Trends Report.pdfIndore Real Estate Market Trends Report.pdf
Indore Real Estate Market Trends Report.pdf
 
The Economic History of the U.S. Lecture 23.pdf
The Economic History of the U.S. Lecture 23.pdfThe Economic History of the U.S. Lecture 23.pdf
The Economic History of the U.S. Lecture 23.pdf
 
The Economic History of the U.S. Lecture 21.pdf
The Economic History of the U.S. Lecture 21.pdfThe Economic History of the U.S. Lecture 21.pdf
The Economic History of the U.S. Lecture 21.pdf
 
Booking open Available Pune Call Girls Shivane 6297143586 Call Hot Indian Gi...
Booking open Available Pune Call Girls Shivane 6297143586 Call Hot Indian Gi...Booking open Available Pune Call Girls Shivane 6297143586 Call Hot Indian Gi...
Booking open Available Pune Call Girls Shivane 6297143586 Call Hot Indian Gi...
 
The Economic History of the U.S. Lecture 18.pdf
The Economic History of the U.S. Lecture 18.pdfThe Economic History of the U.S. Lecture 18.pdf
The Economic History of the U.S. Lecture 18.pdf
 
Vip Call US đź“ž 7738631006 âś…Call Girls In Sakinaka ( Mumbai )
Vip Call US đź“ž 7738631006 âś…Call Girls In Sakinaka ( Mumbai )Vip Call US đź“ž 7738631006 âś…Call Girls In Sakinaka ( Mumbai )
Vip Call US đź“ž 7738631006 âś…Call Girls In Sakinaka ( Mumbai )
 
TEST BANK For Corporate Finance, 13th Edition By Stephen Ross, Randolph Weste...
TEST BANK For Corporate Finance, 13th Edition By Stephen Ross, Randolph Weste...TEST BANK For Corporate Finance, 13th Edition By Stephen Ross, Randolph Weste...
TEST BANK For Corporate Finance, 13th Edition By Stephen Ross, Randolph Weste...
 
Solution Manual for Principles of Corporate Finance 14th Edition by Richard B...
Solution Manual for Principles of Corporate Finance 14th Edition by Richard B...Solution Manual for Principles of Corporate Finance 14th Edition by Richard B...
Solution Manual for Principles of Corporate Finance 14th Edition by Richard B...
 
(INDIRA) Call Girl Mumbai Call Now 8250077686 Mumbai Escorts 24x7
(INDIRA) Call Girl Mumbai Call Now 8250077686 Mumbai Escorts 24x7(INDIRA) Call Girl Mumbai Call Now 8250077686 Mumbai Escorts 24x7
(INDIRA) Call Girl Mumbai Call Now 8250077686 Mumbai Escorts 24x7
 

Non current assets held for sale and discontinued

  • 1. NON CURRENT ASSETS HELD FOR SALE (NCAHS) AND DISCONTINUED OPERATIONS IFRS - 5 N R GOVINDARAJAN CHARTERED ACCOUNTANT FCA,GRAD.CWA,DISA,CISA
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15.
  • 16.
  • 17.
  • 18.