Financial reporting specialist and lecturer Adam Deller explains the basic principles of IFRS 5, Non-current Assets Held for Sale and Discontinued Operations in this short video.

This is the latest in a series setting out the fundamentals of some of the trickier financial reporting concepts. Find more on AB’s YouTube channel.

Other topics covered in this series are IAS 10, Events After the Reporting Period, IAS 19, Pensions, IAS 36, Impairment of Assets, IAS 37, Provisions, Contingent Liabilities and Contingent Assets, IAS 40, Investment Property, and IFRS 2, Share-based Payment.