Please enable JavaScript.

Coggle requires JavaScript to display documents.

IFRS 5 (Discontinued operation (comprises (major line of business, major…

- - - - management commitment
      - search for buyer
      - actively marketed
        
        price reasonable to fair value
      - sale expected within 12 months
  - - - carrying value
      - fair value less costs to sell
- - - - Balance Sheet
      - Notes
  - - - post tax profit or loss from disc. op.
      - post tax impairment to bring disc. op. to their recoverable amount
    - - revenue, expenses and pre-tax profit or loss
      - tax expense
      - gross impairment
      - impairment-related tax expense