CERTYNEX IFRS ACADEMY

At the closing, Ostane's disposal group includes assets of €1,500,000 and directly related liabilities of €400,000. The accountant suggests a single net line of €1,100,000 on the assets side. Which presentation is consistent with IFRS 5?

An asset line for assets held for sale of €1,500,000 and a separate line for related liabilities of €400,000, with no offsetting.

A single net line of €1,100,000 on the assets side, because the liabilities are directly linked to the group's assets.

An asset line of €1,500,000, the €400,000 liabilities being mixed with the entity's other debts.

A liability line of €400,000, with no asset line, the group's assets staying in property, plant and equipment.