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<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>
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
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