Video ពន្យល់ពី ៖ Non-current Assets Held for Sale and Discontinued Operations/ IFRS 5 (ទ្រព្យសកម្មរយៈពេលវែង រក្សាទុកសំរាប់លក់ និងកិច្ចប្រតិបត្តិការមិនបន្ត )

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IFRS 5 requires: a non-current resource or transfer bunch to be classified as held for deal in the event that its carrying sum will be recuperated basically through a deal exchange rather than through proceeding use; resources held for deal to be measured at the lower of the carrying sum and reasonable esteem less costs to sell; devaluation of an resource to terminate when it is held for sale; partitioned introduction within the explanation of monetary position of an resource classified as held for deal and of the resources and liabilities included inside a transfer gather classified as held for deal; and partitioned introduction within the articulation of comprehensive pay of the comes about of ceased operations. Standard history In April 2001 the Universal Bookkeeping Measures Board (Board) embraced IAS 35 Suspending Operations, which had initially been issued by the Worldwide Bookkeeping Measures Committee in June 1998. In Walk 2004 the Board issued IFRS 5 Non‑current Resources Held for Deal a