CERTYNEX IFRS ACADEMY

Aldric classifies a disposal group made of a machine (carrying amount €300,000) and a patent (carrying amount €200,000), both within the measurement scope. The group, measured as a whole, has a fair value less costs to sell of €450,000. Case convention: the assets and liabilities have already been measured under the applicable standards. Which approach is consistent with the standard?

Compare the group's carrying amount (€500,000) with its fair value less costs to sell (€450,000), at group level.

Compare each asset with its own fair value less costs to sell, then add up the differences, ignoring the group level.

Measure the machine on its own, the patent being an intangible asset handled apart within the group.

Defer any comparison to the date the group is sold, measurement being a matter for that later date.