IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations

Understand the IFRS 5 ‘impairment test’.


By the end of this webinar the participant should:

  • Be able to understand how to apply IFRS 5 in different circumstances. 
  • Advice clients on alternative treatments.   


Taking cognizance of the poor state of many international economies, assets regularly get disposed of before their intended date of disposal.   

The moment the intention to prematurely dispose of an asset occurs, IFRS 5 requires an ‘impairment test’ to be performed on such asset, or group of assets (called a disposal group). There are also important deferred tax consequences that should be considered as part of the decision to recover the carrying amount of an asset principally through sale.  

Master how to account for non-current assets held for sale by joining Anton van Wyk M.Com, CA(SA) for this webinar. 


The following pricing apply:
Ad hoc: R475.00
Subscription: N/A.


Study unit 1

Background to IFRS 5

Study unit 2

Conditions for “held for sale” classification.

Study unit 3

What is a disposal group?

Study unit 4

Measurement principles

Study unit 5

Presentation in the AFS

Study unit 6

Disclosure in the AFS


There are no preconditions for this course.
Moderate level.
Recorded webinar made available on a specified date


Anton van Wyk M.Com, CA(SA)   

Anton van Wyk is a chartered accountant and independent consultant in International Financial Reporting Standards (IFRS and IFRS for SMEs). As former subject head of Financial Accounting at various higher education providers (including the University of Johannesburg and Monash University South Africa), he has gained valuable insights into and understanding of the important principles underlying the International Financial Reporting Standards (IFRS).  

Anton is a well-known and popular presenter who has presented numerous IFRS updates for several accounting bodies across South Africa. He is known for his ability to simplify and highlight the most important principles contained in IFRS, whilst keeping the learning process enjoyable for attendees. 


By attending this webinar, you will be provided with:
– Summarised slide presentation.
– Reference documents and / or course material where available.
– Access to a technical knowledge base.
– Recorded webinar that includes an expert presenter and participant interaction.

R 475 VAT Incl.

Additional Course Information

Category Accounting
Accredited SAIBA
Verifiable CPD Hours 2
Non-verifiable CPD Hours N/A
Effort 2 hours
Duration 2 hours
Format Webinar
Level Moderate
Assessment Yes
Study Material No
Course Date 6 June, 2020
SKU CPD200036M Categories ,

Who should attend?

Chief Financial Officers and CFO(SA)s. 

Financial directors and CBA(SA)s. 

Business Accountants in Practice (SA);  

This event is included in the following subscription packages:

If you are not a subscriber, you need to purchase the event as a stand-alone event or subscribe to a SAIBA subscription package.

How to subscribe

Subscribers pay less for their CPD points.
SAIBA offers 4 subscription packages that provides access to everything to run a successful accounting and tax practice.

Pay a small monthly amount and gain access to monthly webinars covering ethics, financials, reporting, audit and assurance, working papers, law, technology, management topics, and tax.






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