IFRS 5

Discontinued operations
Angola’s car manufacturing operation has been making substantial losses. Following a meeting of the
board of directors, it was decided to close down the car manufacturing operation on 31 March 20X6.

n how the decision to close the car manufacturing operation should be treated in Angola’s
financial statements for the years ending 31 December 20X5 and 20X6.

This is one of the examples in your note book.
The answer was that it is still not discontinued but will be at 31 march. I understand that, but when I was answering I recalled that discontinued operation should ether be
1. Disposed of, or
2.Held for sale, and:

So my answer was they decided to close the operation but not mention intention to sell, so not discontinued operation at all.
So, Sir how is about my angle? need help thanks.