IND AS 105 - Non Current Assets Held For Sale & Discontinued Operation

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Faculty : CA Vinod Kumar Agarwal ( Views : 2 & Validity : 1 Year )
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IND AS 105

NON CURRENT ASSETS HELD FOR SALE AND

DISCONTINUED OPERATION

1

INTRODUCTION

2

WHAT ARE CURRENT ASSETS

3

WHAT ARE NON-CURRENT ASSETS

4

WHAT ARE DISCONTINUED OPERATIONS

5

WHAT ARE DISPOSAL GROUPS

6

WHAT IS FAIR VALUE

7

OTHER DEFINITIONS

8

SCOPE

9

WHEN WILL AN ENTITY SHALL CLASSIFY A NON-CURRENT ASSET OR A DISPOSAL GROUP AS HELD FOR SALE

10

CLASSIFICATION OF NON-CURRENT ASSETS (OR DISPOSAL

GROUPS) AS HELD FOR SALE

11

A NON-CURRENT ASSET OR A DISPOSAL GROUP THAT IS TO BE ABANDONED

12

WHAT IF THE SALE COULD NOT BE COMPLETED WITHIN ONE YEAR

13

INITIAL MEASUREMENT

14

NEWLY ACQUIRED ASSETS

15

NON-CURRENT ASSET ACQUIRED IN A BUSINESS COMBINATION

16

DEPRECIATION OR AMORTISATION

17

SUBSEQUENT MEASUREMENT

18

"COST TO SELL"

19

IMPAIRMENT AND REVERSALOF IMPAIRMENT LOSS

20

CHANGES TO A PLAN OF SALE OR DISTRIBUTION TO OWNERS

21

RECLASSIFICATION OF AN ASSET (OR DISPOSAL GROUP) DIRECTLY FROM BEING HELD FOR SALE TO BEING HELD FOR DISTRIBUTION

TO OWNERS or VICE VERSA

22

IF AN ENTITY DECIDES NOT TO DISPOSE OF ONE OR MORE ITEMS

WITHIN A DISPOSAL GROUP

23

PRESENTATION REQUIREMENTS

24

DISCLOSURES

25

MAJOR CHANGES IN IND AS 105 VIS-À-VIS IFRS 5 NOT RESULTING

IN CARVE OUTS

26

MAJOR DIFFERENCE BETWEEN IND AS 105 VIS A VIS NOTIFIED AS 24

27

MULTIPLE CHOICE QUESTIONS

28

PROBLEMS FOR SELF PRACTICE

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