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 classified as held for sale, the sale must be highly probable. Which TWO of the following must apply for the sale to be considered highly probable?
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