January 2024

CRITICAL SUCCESS FACTORS

Critical success factors (CSFs) Critical success factors are factors that are essential to the strategic success of a business entity. They have been defined as: ‘those components of strategy in which the organisation must excel to out-perform competition’ (Johnson and Scholes). Identifying and managing these factors is essential for achieving strategic goals and objectives. CSFs […]

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NON-CURRENT ASSET HELD FOR SALE AND DISCONTINUED OPERATION – IFRS 5

IFRS 5 Non-current Assets held for sale or for Discontinued Operations outlines how to account for noncurrent assets held for sale(or to distributed to owners), in general terms, assets (or disposal groups) held for sale are not depreciated, are measured at the lower of carrying amount and fair value less cost to sell, and are

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