Assets That Are Held for Sale as Discontinued Operations

Multiple Choice

Assets that are held for sale as discontinued operations

A) are separately identified on the statement of comprehensive income.
B) are removed from the statement of financial position and are disclosed in the notes instead.
C) are not separately identified on the statement of financial position until they are sold.
D) are segregated and reported on the statement of financial position at the lower of their carrying amount and fair value.