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QUESTION 7 According to HKFRS 5 , what is the measurement rule of Non - current assets held for sale? None of them. The lower

QUESTION 7
According to HKFRS 5, what is the measurement rule of Non-current assets held for sale?
None of them.
The lower of carrying amount and fair value less cost to sell.
The lower of carrying amount and initial cost.
The lower of carrying amount and fair value.
The lower of carrying amount and value in use.
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