ED 4 : disposal of non-current assets and presentation of discontinued operations : comments to be received by 24 October 2003.
International Accounting Standards Board.
London, U.K. : International Accounting Standards Board : Obtained from IASCF Publications Dept.,
c2003.
"July 2003"--Covers.
"The [draft] IFRS arises from the IASB's consideration of the FASB Statement No. 144, Accounting for the impairment or disposal of long-lived assets (SFAS 144) issued in 2001"--V. 1, p. 10.
Exposure draft -- Basis for conclusions on exposure draft -- Draft illustrative examples.
Assets (Accounting)