Which gain on impairment reversal on asset held for sale is

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Problem 1: The cost of issuing equity securities in a business combination are,

a) expensed
b) treated as direct reduction in equity
c) included in the initial measurement of the credit to share capital account.                                                                                        d) b and c

Non-current assets held for sale

Problem 2: According to PFRS 5, gain on impairment reversal on an asset held for sale is,

a) recognized for the fair value of change during the period.
b) recognized in other comprehensive income
c) recognized only to the extent of cumulative impairment losses previously recognized.
d) not recognized.

Reference no: EM132756978

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