Which of the Following May Form Part of a Disposal

Multiple Choice

Which of the following may form part of a disposal group?

A) Accounts receivable which are expected to be sold to a factoring company.
B) A discontinued operating segment.
C) Stand-alone assets and liabilities that form a distinct group within part of an operating segment.
D) A discontinued operating segment and Stand-alone assets and liabilities that form a distinct group within part of an operating segment.