Assets held for sale

Learning objectives

• Calculate the measurement of a disposal group at fair value less costs to sell at the acquisition date.L2, L3

Normative references

• IFRS 3 §31Non-current assets (or disposal groups) classified as held for sale at the acquisition date are measured at fair value less costs to sell, in accordance with IFRS 5.

Original summaries of the paragraphs (reference register), never a quotation of the standard.

1 question

• At the acquisition date of Doubs SA, a group of non-current assets is classified as held for sale. Its fair value is {fair_value} and the costs to sell are {costs_to_sell}. Calculate its measurement in the business combination.L2