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AASB 5 - Non–current Assets Held for Sale and Discontinued Operations
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Summary 
Developments, Key Differences & History 
Compared to IFRS 
Interpretations 
Rejection Notices 
Questions & Answers 
Articles 
AASB website 

 
Interpretations relating to AASB 5 Non-current Assets Held for Sale and Discontinued Operations are listed below:
  • Interpretation 1002 
    Post-Date-of-Transition Stapling Arrangements 
     
    Operative date: Ending 31 December 2005 
    Issue date: December 2005 
     
    Entities combining under the stapling arrangement must identify an acquirer, which will prepare consolidated financial statements under AASB 127 Consolidated and Separate Financial Statements.  
    NB When AASB 3 (revised) is operative from 1 January 2009, Interpretation 1002 will be superseded. 
     
    Related AASB standards: AASB 3, AASB 5, AASB 101, AASB 108, AASB 127.
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