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What if the decision to sell a subsidiary was made after the reporting period and the sale was made before the FS were approved, will it be recognised as “Held for sale”?
E.g – Year end is 31 dec 2016.
FS get aproved on 31 march 2017.
Decision to sell was made on 31 jan2017.
Sale was made on 29 feb.
Will it ne recognised as held for sale ?
Thanks
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