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Thursday 30 October 2014

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The Interpretations Committee had a preliminary discussion of this issue

 13 March 2013


The Interpretations Committee received a request to clarify the application of the guidance in IFRS 5 with regard to the classification of a disposal group as held for sale, in the case of a disposal plan that is intended to be achieved by means of an IPO, but where the prospectus (ie the legal document with an initial offer) has not yet been approved by the securities regulator.

Read the March IFRIC Update.