Annex V · Part 2 › 29 Breakdown of selected items of statement of profit or loss (45) › 29.2 Gains or losses on derecognition of non-financial assets (45.2)
29.2 Gains or losses on derecognition of non-financial assets (45.2)
1 paragraph · official text, verbatim
‘Gains or losses on derecognition of non-financial assets’ shall be broken down by type of asset. Each line item shall include the gain or the loss on the asset that has been derecognised. ‘Other assets’ shall include other tangible assets, intangible assets and investments not reported elsewhere.