Home  Journals  International Accounting  46(196) - 2011 December

Provision of information in the reporting of long-term assets available for sale, in accordance with IFRS 5

Available online: 8 December 2011

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

This article describes criteria for the recognition of long-term assets available for sale in accordance with international financial reporting standard. Assessment and depreciation of these assets are considered. Special attention is paid to the recognition of impairment of assets and its reconstruction. It is shown the reporting information on long-term assets available for sale.

Keywords: active, long-term, sale, an international standard

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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