the decimal would then be 0.05, and so on. Beyond this, converting fractions into decimals requires the operation of long division.

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations prescribes the recognition criteria for non-current assets held for sale.Combine the numerators together, put the sum or difference over the common denominator then reduce to lowest terms if possible: 3 • 4 - (x) 12 - x

At a board meeting in June 20X3, Neutron Co’s directors made the decision to close down one of its factories by 30 September 20X3 and market both the building and the plant for sale.It is often easier to work with simplified fractions. As such, fraction solutions are commonly expressed in their simplified forms. 220 What is the profit or loss on discontinued operations relating to property, plant and equipment for the year ended Fraction subtraction is essentially the same as fraction addition. A common denominator is required for the operation to occur. Refer to the addition section as well as the equations below for clarification. a The decision had been made public, was communicated to all affected parties and was fully implemented by 30 September 20X3.