History of the event page (IFRS5)

Events tile > IFRS5 events > select process > select event > > History of the event

Purpose of the page

This page allows you to insert, in chronological order, the operations that are relevant for the IFRS5 event for accounting purposes.

Attributes on the page

Field	Description
Event date	Date on which the event is registered
Operation type	Operation characterising the event. Sale approval: operation that triggers the IFRS5 reclassification journal. For this operation, it is also necessary to defined the Entity held for sale and Discontinued operation fields. It is possible to define just one of them, or both. Change Sale approval: this allows you to classify an approval that had previously been defined as Entity held for sale as a discontinued operation. Revoke Sale approval Sale
Entity held for sale	To be set for Sale approval and Change Sale approval operations. If selected, only the balance sheet accounts present in the rule will be reclassified, considering the event filters.
Discontinued operation	To be set for Sale approval and Change Sale approval operations. If selected, both the balance sheet accounts and the P&L accounts will be reclassified.