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Chapter 4 — Presentation

4.2 Noncurrent Assets Held for Sale and Discontinued Operations

4.2 Noncurrent Assets Held for Sale and Discontinued Operations

Though IFRS Accounting Standards and U.S. GAAP have similar guidance on the accounting for noncurrent assets held for sale and for discontinued operations, there is a special treatment for assets held for distribution under IFRS Accounting Standards, as shown in the table below.