Elton Industries, a company who uses IFRS reporting standards, has assets and liabilities of a disposal group classified as held-for-sale shown on its statement of financial position. Which of the following presents the best treatment for these?

a). There should be no separate disclosure of these assets and liabilities on the statement of financial position.

b). These assets and liabilities should be netted and presented as a single amount - either a current asset or a current liability on the statement of financial position.

c). The assets and liabilities should be netted and presented as a deduction from equity on the statement of financial position.

d). On the balance sheet, the disposal group assets should be shown separately from other assets, while the disposal group liabilities should be shown separately from other liabilities