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I think its a very important question, something new for me:
“Assets held for sale are valued at the lower of carrying amount and fair value less costs to sell. The carrying amount consists of the net assets and goodwill relating to Newall less the non-controlling interest’s share.”
Professor what are the implications of this line on the calculation of carrying amount of net assets of a disposal group like a subsidiary?
We will add, carrying 100 % net assets + goodwill carrying amount at disposal date- NCI carrying amount at disposal date in SFP
to find carrying amount of a disposal group?
Yes – everything measured at carrying amount at disposal date.