题目：

As at 30 September 20X3 Dune’s property in its statement of financial position was:

Property at cost (useful life 15 years)         $45million

Accumulated depreciation                      $5 million

On 1 April 20X4, Dune decided to sell the property and it was correctly classified as held for sale. The property was marketed by a property agent at a price of $45 million, which was considered a reasonably achievable price at that date. This continues to be the case at 30 September 20X4. The expected costs to sell have been agreed at $1 million. Recent market transactions suggest that actual selling prices achieved for this type of property in the current market conditions are 10% less than the price at which they are marketed.

At 30 September 20X4 the property has not been sold.

At what amount should the property be reported in Dune’s statement of financial position as at 30 September 20X4?

A. $40 million

B. $39.5 million

C. $38.5 million

D. $37 million

答案：C

考点： IFRS 5 Non-current assets held for sale and discontinued operations

答案解析：At 30 September 20X4:

Carrying amount = $38.5 million (45,000 –5,000 b/f –1,500 depreciation for 6 months; no further depreciation when classified as held for sale).

Recoverable amount = $39.5 million ((45,000 × 90%) –1,000).

Therefore measured at $38.5 million (lower of carrying amount and fair value less cost to sell).