1.

How should the assets and liabilities of a disposal group classified as held for sale be shown
in the statement of financial position?

a. The assets and liabilities should be offset and presented as a single amount
b. The assets of the disposal group should be shown separately from other assets in the
statement of financial position, and the liabilities of the disposal group should be shown
separately from other liabilities in the statement of financial position
c. The assets and liabilities should be presented as a single amount and as a deduction
from equity
d. There should be no separate disclosure of assets and liabilities that form part of a
disposal group