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According to ifrs 5 non-current assets held for sale and

BN has an asset that was classified as held for sale at 31 March 2012. The asset had a carrying value of $900 and a fair value of $800. The cost of disposal was estimated to be $50. According to IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, which ONE of the following values should be used for the asset in BN's statement of financial position as at 31 March 2012?

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Business Management: According to ifrs 5 non-current assets held for sale and

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