Ifrs 5 Non current Asset Held for Sale

Kindly confirm the following: A disposal group is a group of asset that are expected to be disposed off in a single transaction by measurement date between market partcipants. For example a subsidary In order to meet the recognistion criteria for a non current Asset to be regarded as held for sale the asset should be available for immediate sale and the sale is probable i.e the magt is committed to the sale there is active program to locate a buyer and it is marketed at a reasonable price and the asset is expected to be sold by the end of the 12 month of being held for sale However, an asset is not held for sale it must be reclassify as held and use unless managment is still committed to the sale and the entity has no control of not sellling the asset In order to reclassify, firstly measure at the lower of recoverable cost at the date of reclassification as held and use asset and the carrying value prior to being held for sale lesss any accumulated depreciation charged should it not be regarded as held for sale .