The disposal group of Zindal has a carrying amount of 1,000,000 after prior remeasurement, and a fair value less costs to sell of 946,000. Case convention: the loss is entirely allocated to the non-current assets within the measurement scope. Post the entry for the allocated loss.
- Carrying amount of the group
- 1,000,000
- Group's fair value less costs to sell
- 946,000