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an impairment of a non current asset held for sale:

an impairment of a non current asset held for sale:

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An impairment of a non current asset held for sale:
Asset impairment exists when the recoverable amount is less than the carrying amount. This assessment is to be made on an asset‐specific basis or on the smallest group of assets for which the entity has identifiable cash flows. International Accounting Standards 36 (IAS 36) requires an entity to assess at the end of each reporting period whether there is any indication that an asset may be impaired. The measurement basis for non‐current assets classified as held‐for‐sale is to be applied to the group as a whole, and any resulting impairment loss will reduce the carrying amount of the non‐current assets in the disposal group. A disposal group may include some assets which had been accounted for by the revaluation method. International financial reporting standards (IFRS) require an entity to present and disclose information that enables users of the financial statements to evaluate the financial effects of discontinued operations.

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