IFRS 5 – Assets held for sales – Carrying value vs Fair value less cost to sell.

Hi everyone. I am a bit confused about this topic and I hope that somebody can help me. In the notes in Chapter 11, as well as in the lecture video it is stated that „Non-current asset held for sale is valued at the lower of the carrying value and fair value less costs to sell.“

But then, in Example 1, we are first translating to Fair Value,then calling this Fair Value „Carrying Value“ and comparing it with Fair Value minus costs to sell.

If we proceed like this, is obvious that the „Carrying value“ will always be higher or at least the same as the fair value less cost to sell, as effectively, CV and FV are identical.

Is that really so? If yes, how can this be a „prudential“ approach, if we are comparying the same number twice, only that once we have to take the selling costs out?