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A non current asset that is held to be distributed to the owners of the entity...

A non current asset that is held to be distributed to the owners of the entity would be presented and measured in the same way that a non current asset that is held for sale would be presented and measured.

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A non current asset that is held to be distributed to the owners of the entity would be presented and measured in the same way that a non current asset that is held for sale would be presented and measured.
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations outlines how to account for non-current assets held for sale (or for distribution to owners). In general terms, assets (or disposal groups) held for sale are not depreciated, are measured at the lower of carrying amount and fair value less costs to sell, and are presented separately in the statement of financial position. Specific disclosures are also required for discontinued operations and disposals of non-current assets.
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