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The measurement of non-current assets
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[QUOTE="Yakub02, post: 309744, member: 94426"] Any gain or loss on the remeasurement of a non-current asset (or disposal group) classified as held for sale that does not meet the definition of a discontinued operation is included in profit or loss from continuing operations. The gain or loss recognised on measuring or remeasuring a non-current asset (or disposal group) classified as held for sale is disclosed. If it is not presented separately on the face of the statement of profit or loss, the caption that includes that gain or loss must also be disclosed. Other disclosures The following information must be disclosed in the notes in the period in which a non-current asset (or disposal group) has been either classified as held for sale or sold: a description of the non-current asset (or disposal group); a description of the facts and circumstances of the sale, or leading to the expected disposal, and the expected manner and timing of that disposal; [/QUOTE]
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The measurement of non-current assets
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