NON-CURRENT ASSETS HELD FOR SALE: COMPOSITION, RECOGNITION AND MEASUREMENT

Наталья ДРАГОМИР Молдавская Академия экономических знаний

Abstract

This article analyzes the composition of long-term assets, held for sale, and considers the procedure of their recognition and measurement. Additionally, this article proposes a set of accounts for the accounting organization of these elements of the financial statements in accordance with IFRS 5. Keywords: non-current assets, current assets, current liabilities, sales, sales plan, held for sale, reasonable selling price, fair value, the carrying value, acquisition costs, selling costs.