CERTYNEX IFRS ACADEMY

In October 20X5, Hautrivane publicly announces its decision to sell its gardening line of business. At 31 December, there are contacts with two potential buyers, but no agreement has been signed. The sale is the whole restructuring. What does Hautrivane conclude?

A provision for the costs of the sale, as the public announcement creates the obligation.

A provision limited to the costs of the negotiations in progress.

No obligation at the reporting date; impairment test of the assets of the business under IAS 36.

No obligation and no other analysis until signature.