NCA Held for Sale

Hello!

How are you?
Thank you very much for your help in preparation for F7 =)

I have question regarding Assets Held for Sale.
If NCA were clasified as AHFS, it should be tested for Impairment Loss.
In order to recognise @ SoFP we use lower of CA or FV less cost of sale/disposing.
If the FV less cost of sale/disposing is lower we will debited (P/L) this Loss.
And depreciation before the date of reclassification will go to P/L (for exapmle we reclassified it in the middle of financial year).

Everything right?

Thanks in advance!