CERTYNEX IFRS ACADEMY

In Kerdine's statement, the line “disposals of PPE” of 130,000 corresponds to the carrying amount of the assets sold, whereas the price received was 175,000. What is the error?

The gain of 45,000 should have been added in financing.

The investing flow is the price received of 175,000, not the carrying amount.

The line should have shown only the gain of 45,000.

There is no error as long as the 45,000 gain is removed from the operating flow.