{"id":4555,"date":"2026-11-11T08:50:22","date_gmt":"2026-11-11T14:50:22","guid":{"rendered":"https:\/\/mondragonplus.com\/2026\/11\/11\/niif-5-activos-no-corrientes-mantenidos-para-la-venta-y-operaciones-discontinuadas\/"},"modified":"2026-11-11T08:50:22","modified_gmt":"2026-11-11T14:50:22","slug":"niif-5-activos-no-corrientes-mantenidos-para-la-venta-y-operaciones-discontinuadas","status":"publish","type":"post","link":"https:\/\/mondragonplus.com\/en\/2026\/11\/11\/ifrs-5-non-current-assets-held-for-sale-and-discontinued-operations\/","title":{"rendered":"NIIF 5 &#8211;  Activos no corrientes mantenidos para la venta y operaciones discontinuadas"},"content":{"rendered":"<style>.elementor-1146 .elementor-element.elementor-element-fafcf3a{--display:flex;--flex-direction:column;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% 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.elementor-heading-title{font-size:var( --e-global-typography-primary-font-size );line-height:var( --e-global-typography-primary-line-height );letter-spacing:var( --e-global-typography-primary-letter-spacing );}.elementor-widget-premium-addon-modal-box .premium-modal-trigger-btn, .elementor-widget-premium-addon-modal-box .premium-modal-trigger-text{font-size:var( --e-global-typography-primary-font-size );line-height:var( --e-global-typography-primary-line-height );letter-spacing:var( --e-global-typography-primary-letter-spacing );}.elementor-widget-premium-addon-modal-box .premium-modal-box-modal-title{font-size:var( --e-global-typography-primary-font-size );line-height:var( --e-global-typography-primary-line-height );letter-spacing:var( --e-global-typography-primary-letter-spacing );}.elementor-widget-premium-addon-modal-box .premium-modal-box-modal-lower-close{font-size:var( --e-global-typography-primary-font-size );line-height:var( --e-global-typography-primary-line-height );letter-spacing:var( --e-global-typography-primary-letter-spacing );}}<\/style>\t\t<div data-elementor-type=\"container\" data-elementor-id=\"1146\" class=\"elementor elementor-1146\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fafcf3a e-flex e-con-boxed e-con e-parent\" data-id=\"fafcf3a\" data-element_type=\"container\" data-e-type=\"container\" data-settings='{\"background_background\":\"gradient\"}'>\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bb3ab9a elementor-widget elementor-widget-image\" data-id=\"bb3ab9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/i0.wp.com\/mondragonplus.com\/wp-content\/uploads\/2026\/10\/NIFF_-Ejecutivo-en-Marco-Metalico.webp?fit=1000%2C600&amp;ssl=1\" title=\"NIFF_ Executive in Metal Framework\" alt=\"NIFF_ Executive in Metal Framework\" loading=\"lazy\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e34f60 elementor-widget elementor-widget-heading\" data-id=\"7e34f60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><\/h3><p class=\"MsoNormal\"><span lang=\"ES-MX\">NIIF 5\n-\u00a0 Non-current assets held for sale and discontinued operations<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c89fd4b premium-modal-lock-scroll-yes premium-modal-dismissible-yes elementor-widget elementor-widget-premium-addon-modal-box\" data-id=\"c89fd4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings='{\"premium_modal_box_animation\":\"fadeInDown\"}' data-widget_type=\"premium-addon-modal-box.default\">\n\t\t\t\t\t\n\t\t<div class=\"premium-modal-box-container\" data-settings='{\"trigger\":\"button\",\"show_on_exit\":false}'>\n\t\t\t<div class=\"premium-modal-trigger-container\">\n\t\t\t\t\t\t\t\t\t<button data-toggle=\"premium-modal\" data-target=\"#premium-modal-c89fd4b\" type=\"button\" class=\"premium-modal-trigger-btn premium-btn-sm premium-button-none \" data-text=\"See more\">\n\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"premium-button-text-icon-wrapper\">\n\t\t\t\t\t\t\t<span>See more<\/span>\n\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t<\/button>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t<div id=\"premium-modal-c89fd4b\" class=\"premium-modal-box-modal\" role=\"dialog\" style=\"display: none\">\n\t\t\t\t<div class=\"premium-modal-box-modal-dialog\" data-delay-animation=\"\" data-modal-animation=\"fadeInDown animated-fast\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"premium-modal-box-modal-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"premium-modal-box-close-button-container\">\n\t\t\t\t\t\t\t\t\t<button type=\"button\" class=\"premium-modal-box-modal-close\" data-dismiss=\"premium-modal\">\u00d7<\/button>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"premium-modal-box-modal-body\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div style=\"background-color: #1c244b; border-radius: 16px; padding: 36px; max-width: 820px; font-family: 'Segoe UI', Roboto, Helvetica, Arial, sans-serif; color: #ffffff; line-height: 1.6; box-shadow: 0 12px 30px rgba(0, 0, 0, 0.3);\">\n\n  <!-- Encabezado Principal -->\n  <div style=\"border-bottom: 2px solid #C59B27; padding-bottom: 16px; margin-bottom: 30px; text-align: center;\">\n    <h1 style=\"color: #c59b27; font-size: 24px; font-weight: bold; margin: 0; text-transform: uppercase; letter-spacing: 1px;\">IFRS 5: Non-Current Assets Held for Sale and Discontinued Operations<\/h1>\n  <\/div>\n\n  <!-- Secci&#243;n 1: Introducci&#243;n y Objetivo -->\n  <div style=\"background: rgba(255, 255, 255, 0.05); border-radius: 10px; padding: 18px 20px; margin-bottom: 20px;\">\n    <h2 id=\"2ladq213\" style=\"color: #c59b27; font-size: 18px; margin: 0 0 8px 0;\">1. Introduction and Objective<\/h2>\n    <p id=\"qqjbf215\" style=\"color: #ffffff; margin: 0 0 10px 0; font-size: 15px;\">Las Normas Internacionales de Informaci\u00f3n Financiera (NIIF \/ IFRS) son est\u00e1ndares t\u00e9cnicos contables adoptados por el IASB que suponen el manual aceptado globalmente. La <strong>NIIF 5<\/strong> describe c\u00f3mo contabilizar los activos no corrientes mantenidos para la venta (o distribuci\u00f3n), los cuales no se deprecian, se miden al menor valor entre su importe en libros y su valor razonable menos los costos de venta, y se presentan por separado.<\/p>\n    <p style=\"color: #ffffff; margin: 0 0 8px 0; font-size: 15px;\"><strong>Objetivo principal:<\/strong> Especificar el tratamiento contable y la presentaci\u00f3n de operaciones discontinuadas exigiendo que:<\/p>\n    <ul style=\"color: #ffffff; padding-left: 20px; margin: 0; font-size: 15px;\">\n      <li style=\"margin-bottom: 6px;\">Qualified assets are measured at the lower of their book value and fair value less costs of sale, ceasing their depreciation.<\/li>\n      <li>They are presented separately in the statement of financial position and the results of discontinued operations in comprehensive income.<\/li>\n    <\/ul>\n  <\/div>\n\n  <!-- Secci&#243;n 2: Alcance y Reglas Clave -->\n  <div style=\"background: rgba(255, 255, 255, 0.03); border-radius: 10px; padding: 18px 20px; margin-bottom: 20px;\">\n    <h2 id=\"5dwxx233\" style=\"color: #c59b27; font-size: 18px; margin: 0 0 8px 0;\">2. Scope and Classification Rules<\/h2>\n    <ul id=\"mep7a300\" style=\"color: #ffffff; padding-left: 20px; margin: 0; font-size: 15px;\">\n      <li style=\"margin-bottom: 10px;\"><strong>\u00bfA qu\u00e9 se aplica?<\/strong> A la clasificaci\u00f3n, presentaci\u00f3n y medici\u00f3n de todos los activos no corrientes reconocidos y grupos de disposici\u00f3n (incluyendo activos o grupos para distribuir a propietarios).<\/li>\n      <li style=\"margin-bottom: 6px;\"><strong>Reglas de clasificaci\u00f3n:<\/strong> Los activos no corrientes no se reclasifican como corrientes hasta cumplir los criterios de la NIIF 5. Si forman parte de un grupo de disposici\u00f3n, los requerimientos de medici\u00f3n se aplican al grupo como un todo.<\/li>\n    <\/ul>\n  <\/div>\n\n  <!-- Secci&#243;n 3: Excepciones de Medici&#243;n -->\n  <div style=\"background: rgba(255, 255, 255, 0.03); border-radius: 10px; padding: 18px 20px;\">\n    <h2 id=\"x09og272\" style=\"color: #c59b27; font-size: 18px; margin: 0 0 8px 0;\">3. Measurement Exceptions<\/h2>\n    <p style=\"color: #ffffff; margin: 0 0 8px 0; font-size: 15px;\">The following assets are measured under their respective standards, even if they are part of a disposal group:<\/p>\n    <ul id=\"zu7ls274\" style=\"color: #ffffff; padding-left: 20px; margin: 0; font-size: 15px;\">\n      <li style=\"margin-bottom: 6px;\">Deferred tax assets (IAS 12) and employee benefits (IAS 19).<\/li>\n      <li style=\"margin-bottom: 6px;\">Financial assets (IFRS 9).<\/li>\n      <li style=\"margin-bottom: 6px;\">Investment properties under the fair value model (IAS 40).<\/li>\n      <li style=\"margin-bottom: 6px;\">Agricultural assets measured at fair value less costs to sell (IAS 41).<\/li>\n      <li>Groups of insurance contracts (IFRS 17).<\/li>\n    <\/ul>\n  <\/div>\n\n<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"premium-modal-box-modal-footer\">\n\t\t\t\t\t\t\t<button type=\"button\" class=\"premium-modal-box-modal-lower-close\" data-dismiss=\"premium-modal\">\n\t\t\t\t\t\t\t\tClose\t\t\t\t\t\t\t<\/button>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":285408066,"featured_media":1105,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"page_builder":"","_wpcom_ai_launchpad_first_post":false,"_jetpack_feature_clip_id":0,"_jetpack_hide_featured_image":false,"_jetpack_featured_image_duplicate_dismissed":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[1425],"tags":[],"class_list":["post-4555","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-mondragon"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>NIIF 5 &#8211; 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