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A non-current asset held for sale should be measured at:

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

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Question added by Deleted user
Date Posted: 2013/08/28
Hassan Abbas awan
by Hassan Abbas awan , Senior Accountant , Green Valley premium hyper maket

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. 

Prince Ninan
by Prince Ninan , Audit Executive , Lewis & Pecker

The lower of the asset's carrying amount when originally classified as held for sale and its fair value less costs to sell

Md. Shahrier Aswad
by Md. Shahrier Aswad , Accounts Officer, Finance & Accounts Department , Center for the Rehabilitaion of the Paralysed (CRP)

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.

Ravshanbek Abdullaev
by Ravshanbek Abdullaev , Accountant , Fajr Al Mustaqbal General Trading LLC

d is the correct answer

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