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Disposal

Former userFormer user6y ago

[Content removed at user request]

stephenwidbergstephenwidbergTutor6y ago#1
Only if. at the year end, it meets the conditions for HFS - i.e. active plan to sell etc
HHannington6y ago#2
If it is disposed of then no need of classifying it as held for sale. Just write it off. However for it to be classified as held for sale, the conditions for classification under IFRS 5 would have to be met.
stephenwidbergstephenwidbergTutor6y ago#3
Perfect
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