IFRS-5 – Non-current Assets held for Sale and Discontinued Operations :

The objective of this IFRS is to specify the accounting for assets held for sale, and the presentation and disclosure of discontinued operations. An entity shall classify a non-current asset (or disposal group) as held for sale if its carrying amount will be recovered principally through a sale transaction rather than through continuing use. An entity shall measure a non-current asset (or disposal group) classified as held for sale at the lower of its carrying amount and fair value less costs to sell. An entity shall present and disclose information that enables users of the financial statements to evaluate the financial effects of discontinued operations and disposals of non-current assets (or disposal groups).