Skip to main content
IFRS Academy

CERTYNEX IFRS ACADEMY

Search the Academy

Home
My learning path
Exercises & quizzes
Cases
Workpapers
Exams
My progress

CalculationIntermediatePublished

Question · Measurement on ceasing the classification

Tavrel gives up selling a machine classified as held for sale. Its carrying amount before classification was 500,000. The depreciation that would have been recognised had the machine never been classified amounts to 40,000. Calculate the carrying amount adjusted for the depreciation not recognised.

Carrying amount before classification
500,000
Depreciation not recognised during classification
40,000
Your answer

← Back to the concept