IFRS 5 fundamentally changes the measurement and presentation of non-current assets and disposal groups that are classified as held for sale. A thorough understanding of when this change is triggered, how an entity measures these items, including required disclosures, are essential to properly account for held-for-sale assets in accordance with IFRS 5. And because these are non-recurring transactions, it is not something you encounter every day, so it's even more important to be ready to do it correctly when the time comes. Looking to understand the accounting and reporting of held-for-sale assets under IFRS? If so, then this CPE-eligible, eLearning course (1.0 CPE) has got you covered!