Exposure Draft (ED) 79, Non-Current Assets Held for Sale and Discontinued Operations

[News]

Published: 

Tue, 2021-04-20

Items: 

ED 79

ED 79 At-a-Glance

Image: 

Embed Code: 

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Issues, Insights & Interest Areas: 

Public Sector/Sovereign Debt

Language: 

English

Publication Type: 

Exposure Drafts and Consultation Papers

Source: 

IPSASB

The International Public Sector Accounting Standards Board® (IPSASB®) has issued Exposure Draft (ED) 79, Non-Current Assets Held for Sale and Discontinued Operations.

ED 79 is aligned with IFRS 5, Non-Current Assets Held for Sale and Discontinued Operations and proposes new guidance on how to account for non-current assets that are classified as held for sale, when they meet specific criteria.

This ED is part of a suite of four EDs that address how to measure assets and liabilities in the public sector, and should be read in conjunction with:

Rel Date: 

Thu, 2021-04-22

Due Date: 

Mon, 2021-10-25

ED Status: 

Admin emails: 

LeahWeselowski@ifac.org

Due Date Emails: 

LeahWeselowski@ifac.org

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