CERTYNEX IFRS ACADEMY

The Dorlan group acquires Emeric exclusively with a view to resale. Case data: from the acquisition date, Emeric meets the conditions to be classified as held for sale. What must Dorlan do about the major classes of Emeric's assets and liabilities?

Disclose them in the statement of financial position or in the notes, as for any disposal group classified as held for sale.

It is exempt from disclosing them; Emeric's assets and liabilities are still presented separately from the others.

Disclose them only in the notes, as the statement of financial position can never present them.

Offset Emeric's assets and liabilities and present only their net amount in the statement of financial position.