Disposal group

Apply IFRS 5 held-for-sale criteria to the group when its carrying amount will be recovered principally through sale rather than continuing use. Immediately before classification, measure assets and liabilities under applicable standards; then measure the disposal group at the lower of its carrying amount and fair value less costs to sell, subject to the standard’s measurement exceptions. Present the assets and liabilities of a classified group separately. For a disposal-group impairment, allocate the loss first to goodwill and then pro rata, based on carrying amounts, to eligible non-current assets within the scope of IFRS 5 measurement, following the applicable allocation requirements. Do not spread it across every asset or liability automatically.