IFRS 5 Subsidiary Held For Disposal

[Royyyy]

Hi, I would like to clarify the issues regarding the subsidiary held for disposal.

One of the subsidiaries (key component) is classified as a subsidiary held for disposal, does the auditor needs to send Group Audit Instruction (GAI) to the component auditors?

[JRSB]

yes because that entity's contribution to the group P&L for that year needs to be audited and if it's still not sold at year end then they need to be in a position to audit the recoverable amount you've assessed of the assets etc.