Presentation

Assets classified as held for sale, and the assets and liabilities included within a disposal group classified as held for sale, must be presented separately on the face of the statement of financial position. [IFRS 5.38]

Disclosures

IFRS 5 requires the following disclosures about assets (or disposal groups) that are held for sale: [IFRS 5.41]

• description of the non-current asset or disposal group
• description of facts and circumstances of the sale (disposal) and the expected timing
• impairment losses and reversals, if any, and where in the statement of comprehensive income they are recognised
• if applicable, the reportable segment in which the non-current asset (or disposal group) is presented in accordance with IFRS 8 Operating Segments