{"id":2969,"date":"2025-11-15T13:16:57","date_gmt":"2025-11-15T13:16:57","guid":{"rendered":"https:\/\/usafe-ca.com\/?p=2969"},"modified":"2025-11-15T13:18:07","modified_gmt":"2025-11-15T13:18:07","slug":"ifrs-5-non-current-assets-held-for-sale-and-discontinued-operations","status":"publish","type":"post","link":"https:\/\/usafe-ca.com\/zh\/2025\/11\/15\/ifrs-5-non-current-assets-held-for-sale-and-discontinued-operations\/","title":{"rendered":"IFRS 5 Non-current Assets Held for Sale and Discontinued Operations"},"content":{"rendered":"<h3 data-start=\"346\" data-end=\"466\"><strong data-start=\"349\" data-end=\"466\">IFRS 5 Non-current Assets Held for Sale and Discontinued Operations \u2013 Classification, Measurement, and Disclosure<\/strong><\/h3>\n<h5 data-start=\"931\" data-end=\"1038\"><strong data-start=\"935\" data-end=\"1038\">1\ufe0f\u20e3 Introduction: Understanding IFRS 5 Non-current Assets Held for Sale and Discontinued Operations<\/strong><\/h5>\n<p data-start=\"1040\" data-end=\"1518\"><strong data-start=\"1040\" data-end=\"1111\">IFRS 5 Non-current Assets Held for Sale and Discontinued Operations<\/strong> sets the rules for reporting assets that management plans to sell and business segments that a company decides to discontinue.<br data-start=\"1238\" data-end=\"1241\" \/>In Singapore, businesses often restructure or divest subsidiaries. <strong data-start=\"1308\" data-end=\"1321\">Therefore<\/strong>, IFRS 5 Non-current Assets Held for Sale and Discontinued Operations helps companies present these decisions <strong data-start=\"1431\" data-end=\"1442\">clearly<\/strong>, <strong data-start=\"1444\" data-end=\"1454\">timely<\/strong>, and <strong data-start=\"1460\" data-end=\"1476\">consistently<\/strong>, which improves financial transparency.<\/p>\n<hr data-start=\"1520\" data-end=\"1523\" \/>\n<h5 data-start=\"1525\" data-end=\"1554\"><strong data-start=\"1529\" data-end=\"1554\">2\ufe0f\u20e3 Purpose and Scope<\/strong><\/h5>\n<p data-start=\"1556\" data-end=\"1578\">IFRS 5 applies when:<\/p>\n<ul data-start=\"1579\" data-end=\"1735\">\n<li data-start=\"1579\" data-end=\"1669\">\n<p data-start=\"1581\" data-end=\"1669\">A non-current asset (or disposal group) meets the criteria to be <strong data-start=\"1646\" data-end=\"1663\">held for sale<\/strong>, or<\/p>\n<\/li>\n<li data-start=\"1670\" data-end=\"1735\">\n<p data-start=\"1672\" data-end=\"1735\">A business component qualifies as a <strong data-start=\"1708\" data-end=\"1734\">discontinued operation<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1737\" data-end=\"1904\">The standard aims to provide information that users can rely on. <strong data-start=\"1802\" data-end=\"1817\">As a result<\/strong>, investors can separate continuing performance from activities that will not continue.<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"wSwZBKajYS\"><p><a href=\"https:\/\/usafe-ca.com\/zh\/2025\/11\/11\/ias-37-provisions-contingent-liabilities-and-contingent-assets\/\">IAS 37 Provisions, Contingent Liabilities and Contingent Assets<\/a><\/p><\/blockquote>\n<p><iframe class=\"wp-embedded-content lazyload\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;IAS 37 Provisions, Contingent Liabilities and Contingent Assets&#8221; &#8212; uSafe Certified Public Accountants\" data-src=\"https:\/\/usafe-ca.com\/2025\/11\/11\/ias-37-provisions-contingent-liabilities-and-contingent-assets\/embed\/#?secret=UQhCDzkKSf#?secret=wSwZBKajYS\" data-secret=\"wSwZBKajYS\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" data-load-mode=\"1\"><\/iframe><\/p>\n<hr data-start=\"1906\" data-end=\"1909\" \/>\n<h5 data-start=\"1911\" data-end=\"1954\"><strong data-start=\"1915\" data-end=\"1954\">3\ufe0f\u20e3 Classification as Held for Sale<\/strong><\/h5>\n<p data-start=\"1956\" data-end=\"2075\">A non-current asset or disposal group is classified as held for sale only when all of the following conditions are met:<\/p>\n<ol data-start=\"2077\" data-end=\"2391\">\n<li data-start=\"2077\" data-end=\"2126\">\n<p data-start=\"2080\" data-end=\"2126\">Management commits to a formal plan to sell.<\/p>\n<\/li>\n<li data-start=\"2127\" data-end=\"2179\">\n<p data-start=\"2130\" data-end=\"2179\">The asset becomes available for immediate sale.<\/p>\n<\/li>\n<li data-start=\"2180\" data-end=\"2233\">\n<p data-start=\"2183\" data-end=\"2233\">The company begins an active search for a buyer.<\/p>\n<\/li>\n<li data-start=\"2234\" data-end=\"2284\">\n<p data-start=\"2237\" data-end=\"2284\">The sale is highly probable within 12 months.<\/p>\n<\/li>\n<li data-start=\"2285\" data-end=\"2334\">\n<p data-start=\"2288\" data-end=\"2334\">The asset is marketed at a reasonable price.<\/p>\n<\/li>\n<li data-start=\"2335\" data-end=\"2391\">\n<p data-start=\"2338\" data-end=\"2391\">Management does not expect major changes to the plan.<\/p>\n<\/li>\n<\/ol>\n<p data-start=\"2393\" data-end=\"2510\"><strong data-start=\"2393\" data-end=\"2408\">In addition<\/strong>, the company must present these assets separately on the face of the statement of financial position.<\/p>\n<hr data-start=\"2512\" data-end=\"2515\" \/>\n<h5 data-start=\"2517\" data-end=\"2564\"><strong data-start=\"2521\" data-end=\"2564\">4\ufe0f\u20e3 Measurement of Assets Held for Sale<\/strong><\/h5>\n<p data-start=\"2566\" data-end=\"2587\">After classification:<\/p>\n<ul data-start=\"2589\" data-end=\"2822\">\n<li data-start=\"2589\" data-end=\"2695\">\n<p data-start=\"2591\" data-end=\"2695\">Measure the asset at the <strong data-start=\"2616\" data-end=\"2628\">lower of<\/strong>:<br data-start=\"2629\" data-end=\"2632\" \/>\u2022 carrying amount, and<br data-start=\"2656\" data-end=\"2659\" \/>\u2022 fair value less costs to sell.<\/p>\n<\/li>\n<li data-start=\"2696\" data-end=\"2744\">\n<p data-start=\"2698\" data-end=\"2744\"><strong data-start=\"2698\" data-end=\"2719\">Stop depreciating<\/strong> the asset immediately.<\/p>\n<\/li>\n<li data-start=\"2745\" data-end=\"2822\">\n<p data-start=\"2747\" data-end=\"2822\">Recognise impairment losses whenever fair value drops below carrying value.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2824\" data-end=\"2924\"><strong data-start=\"2824\" data-end=\"2840\">Consequently<\/strong>, the carrying amount reflects current market conditions instead of historical cost.<\/p>\n<hr data-start=\"2926\" data-end=\"2929\" \/>\n<h5 data-start=\"2931\" data-end=\"2966\"><strong data-start=\"2935\" data-end=\"2966\">5\ufe0f\u20e3 Discontinued Operations<\/strong><\/h5>\n<p data-start=\"2968\" data-end=\"3029\">A discontinued operation is a component of the business that:<\/p>\n<ul data-start=\"3031\" data-end=\"3183\">\n<li data-start=\"3031\" data-end=\"3081\">\n<p data-start=\"3033\" data-end=\"3081\">Represents a major line of business or region,<\/p>\n<\/li>\n<li data-start=\"3082\" data-end=\"3138\">\n<p data-start=\"3084\" data-end=\"3138\">Forms part of a single coordinated disposal plan, or<\/p>\n<\/li>\n<li data-start=\"3139\" data-end=\"3183\">\n<p data-start=\"3141\" data-end=\"3183\">Is a subsidiary purchased only for resale.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"3185\" data-end=\"3376\">IFRS 5 requires companies to show discontinued operations as a <strong data-start=\"3248\" data-end=\"3263\">single line<\/strong> in the income statement. <strong data-start=\"3289\" data-end=\"3301\">This way<\/strong>, readers can separate continuing performance from discontinued activities.<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"CQdiJ9jB47\"><p><a href=\"https:\/\/usafe-ca.com\/zh\/2025\/11\/11\/ias-36-impairment-of-assets\/\">IAS 36 Impairment of Assets<\/a><\/p><\/blockquote>\n<p><iframe class=\"wp-embedded-content lazyload\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;IAS 36 Impairment of Assets&#8221; &#8212; uSafe Certified Public Accountants\" data-src=\"https:\/\/usafe-ca.com\/2025\/11\/11\/ias-36-impairment-of-assets\/embed\/#?secret=UTWvmFDjgT#?secret=CQdiJ9jB47\" data-secret=\"CQdiJ9jB47\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" data-load-mode=\"1\"><\/iframe><\/p>\n<hr data-start=\"3378\" data-end=\"3381\" \/>\n<h5 data-start=\"3383\" data-end=\"3435\"><strong data-start=\"3387\" data-end=\"3435\">6\ufe0f\u20e3 Presentation and Disclosure Requirements<\/strong><\/h5>\n<p data-start=\"3437\" data-end=\"3463\">Companies must disclose:<\/p>\n<ul data-start=\"3464\" data-end=\"3686\">\n<li data-start=\"3464\" data-end=\"3518\">\n<p data-start=\"3466\" data-end=\"3518\">A description of the asset or business being sold,<\/p>\n<\/li>\n<li data-start=\"3519\" data-end=\"3570\">\n<p data-start=\"3521\" data-end=\"3570\">Details of the sale plan and expected timeline,<\/p>\n<\/li>\n<li data-start=\"3571\" data-end=\"3606\">\n<p data-start=\"3573\" data-end=\"3606\">Impairment losses or reversals,<\/p>\n<\/li>\n<li data-start=\"3607\" data-end=\"3655\">\n<p data-start=\"3609\" data-end=\"3655\">Cash flows from discontinued operations, and<\/p>\n<\/li>\n<li data-start=\"3656\" data-end=\"3686\">\n<p data-start=\"3658\" data-end=\"3686\">Gains or losses on disposal.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"3688\" data-end=\"3845\"><strong data-start=\"3688\" data-end=\"3701\">Therefore<\/strong>, users gain a clear view of the sale\u2019s financial effects. In Singapore, <strong data-start=\"3774\" data-end=\"3782\">ACRA<\/strong> often reviews such disclosures during restructuring exercises.<\/p>\n<hr data-start=\"3847\" data-end=\"3850\" \/>\n<h5 data-start=\"3852\" data-end=\"3891\"><strong data-start=\"3856\" data-end=\"3891\">7\ufe0f\u20e3 Example: IFRS 5 in Practice<\/strong><\/h5>\n<p data-start=\"3893\" data-end=\"4096\"><strong data-start=\"3893\" data-end=\"3906\">Scenario:<\/strong><br data-start=\"3906\" data-end=\"3909\" \/>uSafe Accounting Pte. Ltd. decides to sell a non-core training centre with a carrying value of SGD 600,000.<br data-start=\"4016\" data-end=\"4019\" \/>A valuer estimates fair value at SGD 550,000. Selling costs are SGD 10,000.<\/p>\n<ul data-start=\"4098\" data-end=\"4178\">\n<li data-start=\"4098\" data-end=\"4145\">\n<p data-start=\"4100\" data-end=\"4145\">Fair value less costs to sell = SGD 540,000<\/p>\n<\/li>\n<li data-start=\"4146\" data-end=\"4178\">\n<p data-start=\"4148\" data-end=\"4178\">Impairment loss = SGD 60,000<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"4180\" data-end=\"4388\"><strong data-start=\"4180\" data-end=\"4195\">As a result<\/strong>, the company recognises an impairment loss and reclassifies the centre under \u201cAssets Held for Sale.\u201d<br data-start=\"4296\" data-end=\"4299\" \/>If the entire training division is sold, it may also qualify as a discontinued operation.<\/p>\n<hr data-start=\"4390\" data-end=\"4393\" \/>\n<h5 data-start=\"4395\" data-end=\"4420\"><strong data-start=\"4399\" data-end=\"4420\">8\ufe0f\u20e3 Common Errors<\/strong><\/h5>\n<p data-start=\"4422\" data-end=\"4462\">Companies often make mistakes such as:<\/p>\n<ul data-start=\"4463\" data-end=\"4665\">\n<li data-start=\"4463\" data-end=\"4512\">\n<p data-start=\"4465\" data-end=\"4512\">Continuing depreciation after classification,<\/p>\n<\/li>\n<li data-start=\"4513\" data-end=\"4557\">\n<p data-start=\"4515\" data-end=\"4557\">Failing to recognise impairment on time,<\/p>\n<\/li>\n<li data-start=\"4558\" data-end=\"4625\">\n<p data-start=\"4560\" data-end=\"4625\">Misclassifying a normal asset sale as a discontinued operation,<\/p>\n<\/li>\n<li data-start=\"4626\" data-end=\"4665\">\n<p data-start=\"4628\" data-end=\"4665\">Not presenting cash flows separately.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"4667\" data-end=\"4749\"><strong data-start=\"4667\" data-end=\"4686\">Because of this<\/strong>, having clear policies and documentation helps prevent errors.<\/p>\n<hr data-start=\"4751\" data-end=\"4754\" \/>\n<h5 data-start=\"4756\" data-end=\"4782\"><strong data-start=\"4760\" data-end=\"4782\">9\ufe0f\u20e3 Best Practices<\/strong><\/h5>\n<p data-start=\"4784\" data-end=\"5016\">To apply IFRS 5 effectively:<br data-start=\"4812\" data-end=\"4815\" \/>\u2705 Obtain written approval of sale plans from management.<br data-start=\"4871\" data-end=\"4874\" \/>\u2705 Monitor the 12-month completion timeline.<br data-start=\"4917\" data-end=\"4920\" \/>\u2705 Update fair value assessments regularly.<br data-start=\"4962\" data-end=\"4965\" \/>\u2705 Disclose assumptions and sale progress clearly.<\/p>\n<p data-start=\"5018\" data-end=\"5094\"><strong data-start=\"5018\" data-end=\"5033\">In addition<\/strong>, strong documentation supports compliance and smooth audits.<\/p>\n<hr data-start=\"5096\" data-end=\"5099\" \/>\n<h5 data-start=\"5101\" data-end=\"5119\"><strong data-start=\"5105\" data-end=\"5119\">Conclusion<\/strong><\/h5>\n<p data-start=\"5121\" data-end=\"5444\"><strong data-start=\"5121\" data-end=\"5192\">IFRS 5 Non-current Assets Held for Sale and Discontinued Operations<\/strong> helps companies present disposal plans and discontinued segments with clarity.<br data-start=\"5271\" data-end=\"5274\" \/><strong data-start=\"5274\" data-end=\"5287\">Therefore<\/strong>, consistent application strengthens transparency, supports investor understanding, and aligns with ACRA\u2019s expectations during restructuring and divestments.<\/p>\n<p data-start=\"5485\" data-end=\"5801\">Disclaimer: This article is for informational purposes only and does not constitute any professional advice. Feel free to contact us to consult with our\u00a0<a href=\"https:\/\/usafe-ca.com\/zh\/contact\/\">professional advisors team<\/a>\u00a0for personalized advice and guidance.<\/p>\n<p data-start=\"5485\" data-end=\"5801\">Sources: <a href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ifrs-5-non-current-assets-held-for-sale-and-discontinued-operations\/\">https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ifrs-5-non-current-assets-held-for-sale-and-discontinued-operations\/<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>IFRS 5 Non-current Assets Held for Sale and Discontinued Operations \u2013 Classification, Measurement, and Disclosure 1\ufe0f\u20e3 Introduction: Understanding IFRS 5 Non-current Assets Held for Sale and Discontinued Operations IFRS 5 Non-current Assets Held for Sale and Discontinued Operations sets the rules for reporting assets that management plans to sell and business segments that a company [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2970,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,9,3],"tags":[],"class_list":["post-2969","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-malaysia","category-singapore","category-useful"],"blocksy_meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>IFRS 5 Non-current Assets Held for Sale Guidelines - uSafe Certified Public Accountants<\/title>\n<meta name=\"description\" content=\"Discover the importance of IFRS 5 Non-current Assets Held for Sale and Discontinued Operations for accurate financial reporting in Singapore.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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