IFRS 5Chapter 3Lesson 4
Disposal groups: prior remeasurement and allocation of the loss
Step 1 of 7Learning objectives
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For a group, items outside the measurement scope are remeasured first, then the group is measured as a whole and the loss is allocated to the non-current assets within the measurement scope.
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Learning objectives
- Allocate the loss of a group to the non-current assets within the measurement scope.
- Remeasure the items outside the scope first before measuring the group.
- Record the allocation entry.