Class notes
Financial Accounting 3rd Year Notes on Assets Held For Sale
- Institution
- University Of South Africa (Unisa)
This document contains notes on the non-current assets held for sale unit of 3rd year financial accounting
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NCT3 Ass HddeosaleSkepl easure PPE as per IAGIS an cleasification dae
Sep2 FV-Cast o sell cn ckessiFieqtion ckabe
Seep 3Maaure eewe o CA PV-c5
sept CA FV-Cs) dif impaimen ks
D Impair ment kx
CP Asseb Hs
Currenb Assebs
Licbthes Oub IFRS 5 ope
Share Ioverst V Voo't maase lower
IP Fv CA crFV-CTS.
DTA
Emplaeee beneto
Visgoea Group HS
Sep Calo CA o eah item casing reevant ER5
Sbep 2Calc bobal Ch o qrap
|Step 3 Compart CA ot qro-p oV-CTS o grop
|Step Allcac impai loss o asses that fall mEhin IFRS5
maasrammb roaairemens
Ste 5AE g e , do step 3 calc aain
Chanaes to a llan of Salk
no onger HKredaSs|as NCA at ower ot.
C A b e o r e classi nad as HS_ s d o p & amort t a t
woad have oxrre
RA at dabc ok deaisien oot to scll.
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