Ind As 105 Non Current Assets Held For Sale And Discontinued Operations
Ind AS 105, Non current Assets Held for Sale and Discontinued Operations: The objective of Ind AS 105 is to specify the accounting for assets held for sale, and the presentation and disclosure of discontinued operations. In particular, the Ind AS requires: assets that meet the criteria to be classified as held for sale to be measured at the lower of carrying amount and fair value less costs to sell, and depreciation on such assets to cease;assets that meet the criteria to be classified as held for sale to be presented separately in the balance sheet; andthe results of discontinued operations to be presented separately in the statement of profit and The Ind AS 105: adopts the classification ‘held for sale’....