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When Is a "Disposal Group" Classified as Held for Sale

Question 82

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When is a "disposal group" classified as held for sale?


A) When a component of an entity either has been disposed of or is classified as held for sale.
B) When the group of assets is both available for sale and expected to sell within a year.
C) When a group of assets and liabilities are to be disposed in several transactions.
D) When the carrying value for a group of current assets will be recovered through sale rather than continuing use.

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