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NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS
Exclusions from IFRS15
• Assets already carried at fair value with changes in
fair value recognised in profit or loss. The assets
affected are:
• financial assets within the scope of IFRS 9 Financial
instruments
• non-current assets that have been accounted for using
the fair value model in IAS 40 Investment property
• non-current assets that have been measured at fair
value less costs to sell in accordance with IAS 41
Agriculture.
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