CERTYNEX IFRS ACADEMY

Calvane classifies a warehouse as held for sale and writes it down to its fair value less costs to sell, which results in an impairment loss of 80,000. Case data: the warehouse is not part of a discontinued operation. Where is this loss presented?

In the single amount for discontinued operations, since the warehouse is to be sold.

In other comprehensive income, until the warehouse is actually sold.

In profit or loss from continuing operations.

Directly in equity, without going through the statement of comprehensive income.