NCA hfs

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August 24, 2018 at 11:30 pm #469302
zkaay
Participant
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Hi sir,

Which of these examples considerd probable sale to classify it as nca hfs

1) manangemnt is in the process of negotiation a disposal of assets

2) management is planning to sell an asset

Thanks v much
August 26, 2018 at 8:24 am #469485
P2-D2
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- Topics: 4
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Hi,

You need to look at the specific criteria in IFRS 5 to determine if it is highly probable.

Thanks
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