The CPC 31 establishes rules for the accounting treatment of non-current assets held for sale. Which of the following statements is NOT correct acc...

The CPC 31 establishes rules for the accounting treatment of non-current assets held for sale. Which of the following statements is NOT correct according to the standard?
a) The entity must classify an asset as held for sale when its carrying amount will be recovered through a sale transaction rather than through continuing use.
b) The entity must disclose specific information in the notes to the financial statements when the criteria for classification as held for sale are met after the balance sheet date but before the authorization for issue of the financial statements.
c) Non-current assets held for sale must be measured at the lower of carrying amount and fair value less costs to sell, and depreciation or amortization of these assets must cease.
d) The impairment loss recognized for a non-current asset held for sale must be reversed if the decrease in fair value less costs to sell can be objectively related to an event occurring after the impairment loss was recognized.

a) a
b) b
c) d
d) c