According to IFRS 5, a the time of classification as held for sale, which of those answer(s) CAN be right:

<p>A) To continue the amortisation based on the net value just prior to the classification.</p> <p>B) Doing the impairment test according to the applicable IFRSs immediately prior to classifying The asset and the impairment loss is recognised in profit or loss.</p> <p>C) Doing the impairment test according to the applicable IFRSs immediately prior to classifying The asset and the impairment is treated as a revaluation decrease of the asset.</p> <p>D) There will be no amortisation or impairment since we will not change the fair value or the carrying amount value just prior to classifying The asset until its sale.</p>