On 1st January 2021 moyles co decided to sell their office, which meets the held for sale criteria per IRFS 5 non - current assets held for sale and discontinued operations.

The office was purchased 15 years ago at a cost of 400'000 and was estimated to have a useful life of 25 years.

Moyles co believes they can sell their office for 300'000 but costs to sell will total 80'000.

please provide working and the subject is international corporate reporting