Non-current Assets Held for Sale and Discontinued Operations

Objective

The project’s objective is to develop an IPSAS aligned with IFRS 5, Non-current Assets Held for Sale and Discontinued Operations.

Current Status of the Project

The IPSASB approved IPSAS 44, Non-current Assets Held for Sale and Discontinued Operations with an effective date of January 1, 2025. 

Project Contact

Board Member Sponsor


Project Stages

Project Proposal 2020 Exposure Draft Feedback 2021-2022
Webinars, Presentations & Videos

Webcast: Introduction to Exposure Draft 79, Non-Current Assets Held for Sale and Discontinued Operations

Board Papers
 
 

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