Compilation details
Accounting Standard AASB 5 Non-current Assets Held for Sale and Discontinued Operations (as amended)
Compilation details are not part of AASB 5.
This compiled Standard applies to annual periods beginning on or after 1 January 2023 but before 1 July 2026. It takes into account amendments up to and including 15 December 2022 and was prepared on 6 April 2023 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 5 (August 2015) as amended by other Accounting Standards, which are listed in the table below.
Table of Standards
