This excerpt taken from the ELN 6-K filed Mar 31, 2006.
h Held for sale assets
A presentation difference arises between IFRS and U.S. GAAP on assets classified as held for sale. Under IFRS, comparatives are not restated to reflect the classification as held for sale at a reporting date, whereas under U.S. GAAP comparatives are restated to reflect current held for sale classifications.
Elan Corporation, plc 2005 Annual Report 155