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Regarding presentation of discontinued operations, under IFRS, on the balance sheet, an entity must classify held-for-sale assets as available for sale assets. Assets held for

Regarding presentation of discontinued operations, under IFRS, on the balance sheet, an entity must classify held-for-sale assets as

available for sale assets.

Assets held for sale do not appear on the balance sheet.

current assets.

current or non-current, depending on their nature.

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