Articles

Size matters: When do minor discontinued operations become major?

Published in: South African Journal of Accounting Research
Volume 39 , issue 2 : Entrepreneurship and Africa’s Cultural Context , 2024 , pages: 177–205
DOI: 10.1080/10291954.2024.2334142
Author(s): Mattheus Theodorus Mey Stellenbosch University, South Africa,
Keywords: IFRS 5, ‘earnings management’, ‘ASU 2014-08’, major, material, loss-making, ‘Big Four’,
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Abstract

Purpose: This paper explores the thresholds that firms apply when classifying discontinued operations in accordance with the requirement in IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (IFRS 5).
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