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HFS classification

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › HFS classification

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  • January 26, 2016 at 6:50 am #297917
    Denys
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    • Topics: 3
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    • ☆

    Hi everyone ,

    If subsidiary is going to be sold and classified as HFS , do we depreciate then FA in the books of subsidiary , as i understood ,according to IFRS 5 we should not

    Thank you

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