IFRS 5 NCAHFS

Hello

Sir, in case of measurement of HFS

1) Just before initial classification of NCA or disposal group as HFS , carrying value of assets and liabilities within group should be remeasured in accordance with applicable IFRS

2) Before classifying NCA or disposal group as HFS, company should perform impairment testing according to IAS 36

3) Shifting entry

4) After classifying NCA or disposal group as HFS, company should perform impairment testing according to IFRS 5 i.e NCA or disposal group should be measured at lower of carrying value and FV less cost to sale

5) Impairment must be considered at the time of the classification as HFS and subsequently after classification as HFS

6) Assets within disposal group which are not in the scope of IFRS 5 standard are first adjusted according to relevant standard

Sir are the above 6 steps correct ? Also the order of these 6 steps correct? And is their any step in these which is unnecessary and I shall not write it?