CERTYNEX IFRS ACADEMY

Lindor's accounts are drawn up at 31 December. The following February, before their authorisation, the board approves the sale of a plant and all the classification criteria are then met. Which information is consistent with IFRS 5 in the notes to the 31 December accounts?

No mention, the plant staying in fixed assets and the decision being after the closing, hence without effect on these accounts as drawn up.

A mention that the criteria are met after the closing, with a description of the plant and of the facts and circumstances of the sale.

A mention limited to the amount of the expected price, without a description of the plant or of the facts and circumstances.

A mention in the management report, the plant being already classified as held for sale at 31 December.