As per IFRS 5 an entity shall measure a non-current asset (or disposal group) classified as held for sale at ., which one of the following?

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An non - current asset or disposal group that are classified as held for sale ...
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Rashad Moursi
08-May-2014

1. the carrying amount less value in use.

2. the fair value less cost to sell.

3. the carrying amount less cost to sell

4. the lower of its carrying amount and fair value less costs to sell.

Question ajoutée par Almutaz Bakry Sidahmed , Internal Audit Manager , Banan real estate
Date de publication: 2016/08/09

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par amr ismail , Business Planing Development & control, Branches monitoring Senior Officer , Commercial International Bank

the answer is 4 the lower of its carrying value and fair value less selling cost

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Nagaraja Emmadi

par Nagaraja Emmadi , Financial Controller , Soni Technical Services Limited

This will be at Net relisable value (Acual reliasable value less cost incurred for disposal of asset).

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