Past year Question Mar20 Q1

Hi Sir,

Q1(c) May I know we need to fulfill these conditions like available for immediate sale, highly probable, actively marketed at reasonable price, etc. – for AHFS transaction only OR actually discontinued operation also need to fulfill these conditions?

Besides that, another question is

The suggested answer-
should not consolidated into the Hummings group FS. Quaver Co should initially be valued at FVLCTS with any subsequent decreases in FVLCTS taken to consolidate profit or loss

I am a bit blur on this sentence. First, it mention should be consolidate, but later it says taken to consolidate P&L? Can u explain to me this further?

Thank You