Queen Ltd$.$ has a machine that will be abandoned, as it is not cost$-$effective to operate any more. It also has a disposal group classified as held for sale consisting of equipment, a building, a deferred tax asset and an asset arising from employee benefits.

$4$ Complete the following with regards to the scope of IFRS $5.$

Select the correct answers from the drop$-$down boxes, and then select Submit.

The machine to be abandoned

under IFRS $5,$ the

other relevant IFRS Standards before the disposal group is measured as a whole.

When measuring the disposal group

$$will be measured according to