IFRS - IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
www.ifrs.org/issued-standards/list-of-standards/ifrs-5-non-current-assets-held-for-sale-and-discontinued-operations.html/content/dam/ifrs/publications/html-standards/english/2023/issued/ifrs5/
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held for sale if its carrying amount will be recovered principally through a sale transaction rather than through continuing use
lower of its carrying amount and fair value less costs to sell
lower of its carrying amount and fair value less costs to distribute
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