Exposure Draft (ED) 79, Non-Current Assets Held for Sale and Discontinued Operations

IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:

The International Public Sector Accounting Standards Board® (IPSASB®) has issued Exposure Draft (ED) 79, Non-Current Assets Held for Sale and Discontinued Operations.

ED 79 is aligned with IFRS 5, Non-Current Assets Held for Sale and Discontinued Operations and proposes new guidance on how to account for non-current assets that are classified as held for sale, when they meet specific criteria.

This ED is part of a suite of four EDs that address how to measure assets and liabilities in the public sector, and should be read in conjunction with:

Supporting Resources have been developed to support constituents respond to this suite of EDs.
Download (563.13 KB)
Download (183.91 KB)
Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

  1.  (Saudi Arabia)
  2.  (Australia)
  3.  (Switzerland)
  4. CNoCP (222.99 KB)
     (France)
  5. NZ Treasury (12.62 MB)
     (New Zealand)
  6.  ()
  7.  ()
  8.  ()
  9.  (Malaysia)
  10. Kalar Consulting (604.06 KB)
     ()
  11.  (Japan)
  12.  (South Africa)
  13. PSASB (445.73 KB)
     (Kenya)
  14.  (Zimbabwe)
  15. FOCAL - Colombia (1.22 MB)
     ()
  16. FOCAL - Ecuador (1.22 MB)
     ()
  17.  ()
  18.  ()
  19. FOCAL - Panama (1.22 MB)
     ()
  20. FOCAL - Peru (1.22 MB)
     ()
  21.  ()
  22. FOCAL - Uruguay (1.22 MB)
     ()
  23. FOCAL - Mexico (1.22 MB)
     ()
  24. FOCAL - Chile (1.22 MB)
     ()
  25. Ernst & Young (110.36 KB)
     ()
  26. CIPFA (242.38 KB)
     ()
  27.  (Zimbabwe)
  28.  (Nigeria)
  29.  (Brazil)
  30.  (Colombia)
  31.  ()
  32.  (Malaysia)
  33.  (India)
  34.  (Canada)