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LEMBAGA PIAWAIAN PERAKAUNAN MALAYSIA
MALAYSIAN ACCOUNTING STANDARDS BOARD

 

Financial Reporting Standard 5
Non-current Assets Held for Sale
and Discontinued Operations

 

 

 

 

© Malaysian Accounting Standards Board 2008

This Standard contains material in which the International Accounting Standards Committee Foundation (IASCF) holds copyright and which has been reproduced in this Standard with the permission of IASCF. Copyright in the International Financial Reporting Standards (including Interpretations), International Accounting Standards Board (IASB) Exposure Drafts, and other IASB publications belong to IASCF.

All rights are reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means without the prior permission in writing to MASB or as may be expressly permitted by law or under terms agreed with the appropriate reprographics rights organisation. No part of the materials incorporated in this publication, the copyright of which is held by IASCF, may be reproduced, stored in a retrieval system or transmitted in any form or by any means without the prior permission in writing to IASCF or as may be expressly permitted by law or under terms agreed with the appropriate reprographics rights organisation.

FRS 5 Non-current Assets Held For Sale And Discontinued Operations is issued by the MASB in respect of its application in Malaysia.

 

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