CERTYNEX IFRS ACADEMY

How are the liabilities of a group classified as held for sale presented in relation to its assets?

By offsetting against the group's assets, to present a single net amount on the assets side.

Within the entity's trade payables, with the other current liabilities.

Separately from other liabilities, without offsetting against the group's assets.

Separately from other liabilities, but as a deduction from the group's asset line.