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Saturday 19 April 2014

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IFRS Interpretations Committee

Non-current Assets Held for Sale and Discontinued Operations: Change of disposal method


 Work in progress – Concluded by the IFRS IC and referred to the IASB

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations: Change of disposal method

The Interpretations Committee received a request to clarify the application of the guidance in IFRS 5 regarding the case of a change in a disposal plan from a plan to sell a division by means of an initial public offering to a plan to spin off a division and distribute a dividend in kind to its shareholders.

The submitter requested the Interpretations Committee to clarify whether such a change in a disposal method would qualify as a change to a plan of sale.

Project stages

Stage completed: December 2013