IPSAS 44 - Non-current assets held for sale and discontinued operations

CPD hours:  1

IPSAS 44 – Non-Current Assets Held for Sale and Discontinued Operations provides guidance on how to account for and present non-current assets that an entity intends to sell, as well as operations that have been discontinued. The Standard ensures that such assets and activities are presented distinctly in the financial statements, enhancing the clarity, comparability, and relevance of financial reporting in the public sector.

Purpose:
IPSAS 44 aims to ensure that users of financial statements can distinguish between assets and operations that are continuing and those that are being disposed of. This enhances accountability by providing insight into the entity’s future resource allocation and operational direction.

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