【多选题】题干见第(1)附件 IFRS 5 Non-current Assets Held for Sale and Discontinued Operations prescribes the recognition criteria for non-current assets held for sale. For an asset or a disposal group to be classifie...
A.
A buyer must have been located
B.
The asset must be marketed at a reasonable price
C.
Management must be committed to a plan to sell the asset
D.
The sale must be expected to take place within the next six months