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Funding a business
Non current assets and current fair value
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[QUOTE="Yakub02, post: 309736, member: 94426"] Measurement of non-current assets and disposal group should for sale Assets held for sale and disposal groups should be measured at the lower of: their carrying amount (i.e. current values in the statement of financial position, as established in accordance with accounting standards and principles), and fair value less costs to sell. If the value of the ‘held for sale’ asset is adjusted from carrying amount to fair value less costs to sell, any impairment should be recognised as a loss in the statement of profit or loss for the period unless the asset to which it relates is carried at a previously recognised revaluation surplus. In this case the loss is taken to other comprehensive income to the extent that it is covered by the previously recognised surplus on that asset. Any amount not covered is recognised in the statement of profit or loss [/QUOTE]
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Funding a business
Non current assets and current fair value
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