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Ind AS 105

Governs non-current assets held for sale and discontinued operations, including the specific measurement and presentation rules that apply once an asset meets the held-for-sale criteria.

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Related terms

  • Ind AS 1

    Governs the presentation of financial statements — their structure and minimum content requirements.

  • Ind AS 10

    Governs events after the reporting period, distinguishing those that adjust the financial statements from those that only require disclosure.

  • Ind AS 108

    Governs operating segment disclosures, requiring an entity to disclose information to help users evaluate the business activities it engages in and the economic environments it operates in.

  • Ind AS 109

    Governs financial instruments, including the expected credit loss model for impairment of financial assets.

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231 terms in total, or go deeper with working procedures and worked examples in the resource library.

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