Resumen
El objetivo del presente artículo es proseguir con el análisis y aplicación de los alcances de la NIIF 5 Activos no Corrientes Mantenidos para la Venta y Operaciones Discontinuadas a fin de determinar el tratamiento contable aplicable; la presentación en los Estados Financieros; y las notas para revelar actividades interrumpidas o discontinuadas a la fecha de presentación de la información financiera.
Palabras clave: activo no corriente / altamente probable / importe recuperable / mantenido para la venta / operaciones discontinuadas / valor contable / valor razonable / valor en uso
ABSTRACT
The objective of this article is to continue with the analysis and application of the scope of IFRS 5 Non-current Assets Held for Sale and Discontinued Operations in order to determine the applicable accounting treatment; presentation in the Financial Statements; and the notes to disclose interrupted or discontinued activities as of the financial information presentation date.
Keywords: non-current asset / highly probable / recoverable amount / held for sale / discontinued operations / book value / fair value / value in use
Title: IFRS 5: Non-current Assets Held for Sale and Discontinued Operations (Final part)