Accounting Standards Board
The Institute of Chartered Accountants of India
25th February, 2021

Announcement

Release of Educational Material on Ind AS 105, Non-current Assets Held for Sale and Discontinued Operations

Ind AS 105 prescribes the accounting treatment for non-current assets held for sale and, and the presentation and disclosure of discontinued operations. It sets out the criteria for classification of a non-current asset (or disposal groups) as held for sale and discontinued operations.

The Educational Material on Ind AS 105, Non-current Assets Held for Sale and Discontinued Operations addresses certain relevant aspects envisaged in the Standard by way of brief summary of the Standard and Frequently Asked Questions (FAQs) which are being/expected to be encountered while implementing the Standard.

Relevant link to download the Educational Material: https://www.icai.org/resource/63163asb51109.pdf

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