BACKGROUND INFORMATIONA Non-current asset is a resource whose value is expected to be recovered over a period of more than 12 months through use or through sale within the next 12 months after reclassification under IFRS 5. Non-current assets include Property, Plant and Equipment under IAS 16, Intangible Assets under IAS 38, Investment Property under IAS 40, Biological Assets under IAS 41, Tax Assets under IAS 12 and Financial Assets under IFRS 9.OBJECTIVES OF THE SESSIONThe seminar will serve to highlight the similarities and the differences in the accounting rules of recognition, measurement, presentation and disclosure under the relevant standards for tangible, intangible, financial and tax assets together with the re-classification rules of IFRS 5 for assets that were held for use and are henceforth held for sale.