QUESTION $10$

If a sale does not take place within one year, can an asset $($or disposal group$)$ still be classified as held for sale in accordance with

HKFRS $5?$

Yes. If the delay has been caused by events or circumstances beyond the entity's control and there is sufficient evidence that the entity

is still committed to the sale.

None of them.

No$.$ It is required to reclassify back to a Non$-$current asset only.

Yes. If there is sufficient evidence that the entity is still committed to the sale.

Yes. If the delay has been caused by events or circumstances beyond the entity's control.