Section 5B in The Companies (Indian Accounting Standards) Rules, 2015
5B. This Ind AS specifies the disclosures required in respect of non-current assets (or disposal groups) classified as held for sale or discontinued operations. Disclosures in other Ind ASs do not apply to such assets (or disposal groups) unless those Ind ASs require:
(a)specific disclosures in respect of non-current assets (or disposal groups) classified as held for sale or discontinued operations; or(b)disclosures about measurement of assets and liabilities within a disposal group that are not within the scope of the measurement requirement of Ind AS 105 and such disclosures are not already provided in the other notes to the financial statements.Additional disclosures about non-current assets (or disposal groups) classified as held for sale or discontinued operations may be necessary to comply with the general requirements of Ind AS 1, in particular paragraphs 15 and 125 of that Standard.Classification of non-current assets (or disposal groups) as held for sale or as held for distribution to owners
