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A business sells a non-current asset (a) for less than (b) for more than its statement of financial position value. Under IFRS, how will the

  1. A business sells a non-current asset

(a) for less than

(b) for more than its statement of financial position value. Under IFRS, how will the difference between the asset value in the statement of financial position and the amount received on the sale of the asset be disclosed in the statement of comprehensive income?

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