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Appendix B in IFRS 5 states that:
“Events or circumstances which allows the extension of the period required to complete a sale:
(a) at the date an entity commits itself to a plan to sell a non?current asset(or disposal group) it reasonably expects that others (not a buyer) will impose conditions on the transfer of the asset (or disposal group) that will extend the period required to complete the sale (…)”
Could you give some examples for this? Who could be “others (not buyers)” according to this?
This is way beyond what you need to look at for IFRS 5. Please do not spend time going through the standard in this much depth.