Myron S/D'20

The Q tells you that it is a CGU which be definition is an identifiable group of assets that generates cash inflows that are largely INDEPENDENT of the cash inflows - i.e. separate. A disposal group invariably goes hand-in-hand with a discontinued operation - which is why IFRS 5 deals with the accounting for both SoFP aspect ("held for sale") and SoPL aspect ("discontinuing operation").

Classification as held-for-sale is recognised at the reporting date because the criteria are met. The sale next year is recognised next year. The "fruition" of the transaction is due to be finalised on 1 Aug 20X5, this is AFTER the financial statements will be issued ('in the next few weeks' and today's date is 1 July 20X5.

In context, "the next few weeks" could be next week or the week after or maybe the week after that. But if the examiner wanted you to think that it would be signed next month - it would say next month. Look at this another way - if an asset/disposal group is classified as held for sale, the notes must disclose "information that enables users of the financial statement to evaluate the financial effects ...." - there can be no need to disclose it yet again.