Size matters: When do minor discontinued operations become major?

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Size matters: When do minor discontinued operations become major?

Published in: South African Journal of Accounting Research
Volume 39 , issue 2 , 2025 , 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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