Nca hfs

Hi sir,

Non-Current Assets Held for Sale and Discontinued Operations

“ the assets and liabilities of disposal groups should not be offset and must be presented separately within total assets and total liability”

Could u plz clarify my misunderstanding

1) Is is different treatement from nca hfs
Or disposal group?

If yes, whats the diff

2) i thought both ways is allowed wethet to classify non current assets/liab
To current assetst/liab

Or net the non current A/L and put the figure under current

Thanks