Hospodka, Jan - In: The impact of globalization on international finance …, (pp. 347-355). 2018
do it correctly. IFRS 5 is related to the special reporting of assets held for sale and discontinued operations. It …This paper seeks to assess whether the issuers of listed securities report in accordance with IFRS 5 and whether they … requires the entities that follow IFRS accounting rules to use special methods and principles for such items. While bearing in …