Discontinued operations are not a recurring issue for most organizations. But, if they do occur, they must be properly identified and presented separately in the Statement of Comprehensive Income. IFRS 5 Non-current Assets Held for Sale and Discontinued Operations sets out explicit requirements for the presentation of discontinued operations within your IFRS financial statements. What are these requirements? Well, you are about to find out in this CPE-eligible eLearning course (0.5 CPE)! This online course explores the accounting and reporting requirements for discontinued operations as set out in IFRS 5.