willow question 49 BPP kit

An entity shall recognise a gain for any subsequent increase in fair value less costs to sell of a disposal group:

(a) to the extent that it has not been recognised in accordance with paragraph 19; but

(b)not in excess of the cumulative impairment loss that has been recognised, either in accordance with this IFRS or previously in accordance with IAS 36, on the non?current assets that are within the scope of the measurement requirements of this IFRS.

A gain or loss not previously recognised by the date of the sale of a non?current asset (or disposal group) shall be recognised at the date of derecognition.

Question 49 Willow

in part d

explanation is that any subsequent gain on change in value is recognised upto the value of previous impairment losses. the gain of 100,000 which is not recognised, will it be recognised at time of disposal? so will we recognised it in OCI first and then at time of disposal to Profit and loss