[thudoan]

One of criteria to be classified as HFS is the sale is expected to exercise within 12 months from the date of classification. hence, maybe at the end of the year, it is unsold but still qualified for this criterion => no adjustment.

In other case, if u evaluate it is no longer satisfied as HFS, i think there is a change in accounting estimates. We should charge the depreciation since the date of reclassification. If it is material, retrospective treatment is required.

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