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NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS
Reversal of an impairment loss/gain on
remeasurement of an individual asset
• An entity shall recognise a gain for any subsequent
increase in fair value less costs to sell of an asset,
but not in excess of the cumulative impairment loss
that has been recognised either in accordance with
IFRS 5 or previously under IAS 36 Impairment of
assets. (IFRS 5.21)
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