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IFRS 5 - discontinued operations measurement

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If a discontinued group is not classified as held for sale and was disposed of during the year - do you have to remeasure the assets and liabilities at the date of the sale? 

All notes in IFRS 5 point towards presentation/disclosures and remeasurement if it is held for sale. 

I have only intangibles including Goodwill which should be at FV anyway. 

 

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