Exposure Draft and comment letters—Discontinued Operations (Proposed amendments to IFRS 5)


On 25 September 2008, the International Accounting Standards Board (IASB) published for public comment an exposure draft of proposed amendments to IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.

The proposals are to revise the definition of discontinued operations and require additional disclosure about components of an entity that have been disposed of or are classified as held for sale.

The proposed definition could result in fewer items being recognised in financial statements as discontinued operations than at present. However, the additional disclosures would give information about components of an entity that have been disposed of or are held for sale but do not meet the definition of a discontinued operation.

The Exposure Draft was open for comment until 23 January 2009.


Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

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