When Is a "Disposal Group" Classified as Held for Sale

question 82

Multiple Choice

When is a "disposal group" classified as held for sale?

• A)When a component of an entity either has been disposed of or is classified as held for sale.
• B)When the group of assets is both available for sale and expected to sell within a year.
• C)When a group of assets and liabilities are to be disposed in several transactions.
• D)When the carrying value for a group of current assets will be recovered through sale rather than continuing use.

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Definitions:

Code of Ethics for Nurse

A set of guiding principles that dictate the ethical and moral obligations of nurses towards patients, colleagues, and the society.

Incident Report

A document or record detailing an unusual, unsafe, or unexpected event, often used in healthcare and workplace settings to improve safety and procedures.

Risk Management

The process of identifying, evaluating, and prioritizing risks followed by coordinated efforts to minimize, monitor, and control the impact of unfortunate events.

Nurse Managers

Registered nurses who oversee the operation of nursing units, including staff management, budgeting, and ensuring patient care standards are met.