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a. The higher of the asset's carrying amount when originally classified as held for sale and its fair value less costs to sell b. The asset's carrying amount when originally classified as held for sale, less any accumulated depreciation since that date c. Fair value less costs to sell d. The lower of the asset's carrying amount when originally classified as held for sale and its fair value less costs to sell
According to IFRS5 Non-current assets or disposal groups that are classified as held for sale are to be measured at the lower of carrying amount and fair value less costs to sell.
The lower of the asset's carrying amount when originally classified as held for sale and its fair value less costs to sell
D should be the answer. "The lower of the asset's carrying amount when originally classified as held for sale and its fair value less costs to sell." very useful question. thanks.
d is the correct answer