The significant judgments of "Discontinued assets" are subject to impairment testing that are most likely based on sale or disposal price.

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When a company determines that an asset is considered "discontinued," it means that the company plans to sell or dispose of the asset. Therefore, the significant judgments made in determining if the carrying value of the asset is recoverable are based on the expected sale or disposal price. This is the basis for impairment testing for discontinued assets.

The Significant Judgments of "Discontinued Assets" Are Subject to Impairment