Below are a number of statements relating to IFRS 5 Non - current Assets Held for Sale and Discontinued Operations. Which one of these statements is true?

1/ The main objective of IFRS 5 is to specify the disclosure requirements of non - current assets held for sale

2/ IFRS 5 only applies to those reporting entities whose securities are listed on an international stock exchange

3/the IFRS 5 definition of a discontinued operation cannot be met unless the operations were previously disclosed as a separate business segment under IFRS 8

4/IFRS 5 classifies a discontinued operation as a component of an entity that has been disposed of or is classified for sale