IFRS 5 - Non-Current Assets

Course outline:

This modules builds foundational knowledge of IFRS 5 - Non-Current Assets.

This course covers:

Scope and Definitions
Disposal Groups
Classification of Non-current Assets (or Disposal Groups) as Held for Sale
Measurement of a Non-current Asset (or Disposal Group) Held for Sale
Changes of a Plan to Sell / Plan to Distribute to Owners
Presentation and Disclosure of Non-current Assets (or Disposal Groups) Held for Sale
Discontinued Operations

This course is an interactive e-learning module.

This module is part of the IFRS Library or can be booked as an individual course. To book the full library click here.

CPD Hours: 2

Applicable local taxes and members discounts will be added to your basket on checkout.

Sign your firm up to a Mercia Membership to receive exclusive discounts on a wide range of products.

Explore our full list of events in our 2026 Training Programme.

This course may be included in your membership at no extra cost.

Log in to the Hub to check availability, book a live event, or access on-demand content