Non-current Assets Held for Sale and Discontinued Operations

The project’s objective is to develop an IPSAS aligned with IFRS 5, Non-current Assets Held for Sale and Discontinued Operations.

Current Status of the Project

The IPSASB approved IPSAS 44, Non-current Assets Held for Sale and Discontinued Operations with an effective date of January 1, 2025. 

Project Contact

• Joanna Spencer

Board Member Sponsor

• David Watkins