About

AASB 5 requires careful judgement about when assets qualify as held for sale, how they are measured and whether a disposal is a discontinued operation.

Errors can misstate assets, impairment losses and profit from continuing operations. This practical course explains how to apply the classification, measurement, presentation and disclosure requirements correctly.

You will able to assess AASB 5 classifications, measurement and presentation and identify errors affecting continuing performance.

What You’ll Learn:

• Assess when assets or disposal groups qualify as held for sale
• Measure disposal groups, including impairment and subsequent changes
• Determine when depreciation and amortisation cease
• Distinguish discontinued operations from ordinary disposals
• Understand the effect on profit from continuing operations
• Apply presentation and disclosure requirements and avoid common errors

Who Should Attend: 

• CFOs, financial controllers and financial statement preparers
• Accountants involved in disposals and restructurings
• Audit partners, managers and professional staff
• Transaction advisory and technical accounting professionals

Save More with Our Session Packages

💡 5 Session Package — Save $400   👉 Click here: https://www.trybooking.com/DJYRT

💎 Ultimate 12 Session Package — Save $1,560 👉 Click here : https://www.trybooking.com/DJYRL