IFRS 5: Thāi-bē hui-liû-tōng chu-sán kap thêng-gia̍p ê tan-ūi (待賣非流動資產佮停業的單位; Eng-gí: Non-current Assets Held for Sale and Discontinued Operations) sī Kok-chè Kòe-kè Chún-chek Lí-sū-hōe (IASB) hoat-pò͘ ê chi̍t-ê Kok-chè Châi-bū Pò-tō Chún-chek.

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