CTHRepealedLegislation
AASB 3 - Business Combinations - March 2008
Assets held for saleAssets held for sale
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Assets held for sale
31 The acquirer shall measure an acquired non-current asset (or disposal group) that is classified as held for sale at the acquisition date in accordance with AASB 5 Non-current Assets Held for Sale and Discontinued Operations at fair value less costs to sell in accordance with paragraphs 15-18 of that Standard.