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a) fair value. b) lower of carrying amount and fair value less cost to sell. c) lower of cost and market value less cost to sell. d) non of the above.
:) Should I be adding another B? :) It is Option B.
Option B. - IFRS5
b)
B).
According to IFRS5 Non-current Assets Held for sale and Discontinued Operations
Para15 :An entity shall measure a non-current asset (or disposal group) classified as held for sale at the lower of its carrying amount and fair value less costs to sell.
So Answer is B
The option B CORRECT
According to IFRS5" Non current asset held for sale or discontinuies opration" it must be stated as lower of cost or fair value less cost to sell,with no depreciation charge to asset ,even if company is still using that asset...
answer is b
B
in my point of view option b is the correct answer
