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Change in methods of disposal

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


 Annual Improvements 2012-2014

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

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.

Project stages

Stage completed: December 2013
Expected completion date: Q3 2014 (Final amendments AIP 2012–2014)



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