IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations

# Reference Concept Name
1 IFRS 5 35 ifrs-full:DisposalGroupsClassifiedAsHeldForSaleMember
2 IFRS 5 5A ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwners
3 IFRS 5 35 ifrs-full:ContinuingAndDiscontinuedOperationsAxis
4 IFRS 5 35 ifrs-full:DiscontinuedOperationsMember
5 IFRS 5 35 ifrs-full:AggregateContinuingAndDiscontinuedOperationsMember
6 IFRS 5 35 ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory
7 IFRS 5 35 ifrs-full:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember
8 IFRS 5 35 ifrs-full:ProfitLossFromDiscontinuedOperationsAttributableToNoncontrollingInterests
9 IFRS 5 35 ifrs-full:ProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests
10 IFRS 5 35 ifrs-full:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale
11 IFRS 5 35 ifrs-full:ContinuingOperationsMember
12 IFRS 5 33 a ifrs-full:ProfitLossFromDiscontinuedOperations
13 IFRS 5 33 b i ifrs-full:ProfitLossBeforeTaxDiscontinuedOperations
14 IFRS 5 33 b i ifrs-full:RevenueDiscontinuedOperations
15 IFRS 5 33 b i ifrs-full:ExpensesDiscontinuedOperations
16 IFRS 5 33 b ii ifrs-full:TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations
17 IFRS 5 33 b iii ifrs-full:GainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperation
18 IFRS 5 33 b iv ifrs-full:TaxExpenseRelatingToGainLossOnDiscontinuance
19 IFRS 5 33 c ifrs-full:CashFlowsFromUsedInFinancingActivitiesContinuingOperations
20 IFRS 5 33 c ifrs-full:CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations
21 IFRS 5 33 c ifrs-full:CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations
22 IFRS 5 33 c ifrs-full:CashFlowsFromUsedInOperatingActivitiesContinuingOperations
23 IFRS 5 33 c ifrs-full:CashFlowsFromUsedInInvestingActivitiesContinuingOperations
24 IFRS 5 33 c ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations
25 IFRS 5 33 c ifrs-full:CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations
26 IFRS 5 33 d ifrs-full:IncomeFromDiscontinuedOperationsAttributableToOwnersOfParent
27 IFRS 5 33 d ifrs-full:IncomeFromContinuingOperationsAttributableToOwnersOfParent
28 IFRS 5 33 d ifrs-full:ProfitLossFromDiscontinuedOperationsAttributableToNoncontrollingInterests
29 IFRS 5 33 d ifrs-full:ProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests
30 IFRS 5 35 ifrs-full:ExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperations
31 IFRS 5 38 ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwners
32 IFRS 5 38 ifrs-full:AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis
33 IFRS 5 38 ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale
34 IFRS 5 38 ifrs-full:AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember
35 IFRS 5 38 ifrs-full:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale
36 IFRS 5 38 ifrs-full:DisposalGroupsClassifiedAsHeldForSaleMember
37 IFRS 5 38 ifrs-full:LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale
38 IFRS 5 38 ifrs-full:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember
39 IFRS 5 38 ifrs-full:AssetsAndLiabilitiesClassifiedAsHeldForSaleMember
40 IFRS 5 38 ifrs-full:NoncurrentAssetsHeldForSaleMember
41 IFRS 5 41 a ifrs-full:DescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassified
42 IFRS 5 41 b ifrs-full:ExplanationOfFactsAndCircumstancesOfSaleOrReclassificationAndExpectedDisposalMannerAndTiming
43 IFRS 5 41 c ifrs-full:GainsLossesOnSubsequentIncreaseInFairValueLessCostsToSellNotInExcessOfRecognisedCumulativeImpairmentLoss
44 IFRS 5 41 d ifrs-full:SegmentInWhichNoncurrentAssetOrDisposalGroupHeldForSaleIsPresented
45 IFRS 5 42 ifrs-full:ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForPriorPeriod
46 IFRS 5 42 ifrs-full:DescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSale
47 IFRS 5 42 ifrs-full:ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForCurrentPeriod