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Báo cáo tài chính quốc tế 5

Non-current Assets Held for Sale and Discontinued Operations
This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 35 Discontinuing Operations was issued by the International Accounting Standards Committee in June 1998. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In March 2004 the IASB issued IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, which replaced IAS 35. IFRS 5 and its accompanying documents have been amended by the following IFRSs: • • • • IFRS 8 Operating Segments (issued November 2006) IAS 1 Presentation of Financial Statements (as revised in September 2007) IFRS 3 Business Combinations (as revised in 2008) IAS 27 Consolidated and Separate Financial Statements

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