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 July 2021 but before 1 January 2023.  It takes into account amendments up to and including 6 March 2020 and was prepared on 21 July 2021 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

Table of amendments