CERTYNEX IFRS ACADEMY

Embrun is disposing of a bottling line. Which of the following costs are costs of disposal to be deducted in determining fair value less costs of disposal? (several answers)

The fees of the lawyer drafting the deed of sale

The termination benefits of the employees assigned to the line

The registration duties payable on the transaction

The cleaning and restoration directly needed to deliver the line in saleable condition

The reorganisation of the remaining workshops after the disposal

A transport service already recognised as a payable at the year-end