The objective of this IFRS is to specify the accounting for assets held for sale, and the presentation and disclosure of discontinued operations.
“Time and tide wait for no man” Geoffrey Chaucer.
This proverb means that if you don't make use of a favourable opportunity, you may never get the same chance again.
For today you may take the chance of refreshing or learning about the IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.