Question 1c
Marking Guide
| – IFRS 5 definition of discontinued operation and application to the scenario | 3 |
| – consideration of held for sale and application to the scenario | 1 |
| – consideration of loss of control and application to the scenario | 2 |
| – IFRS 5 definition of discontinued operation and application to the scenario | 3 |
| – consideration of held for sale and application to the scenario | 1 |
| – consideration of loss of control and application to the scenario | 2 |