If the criteria are met after the end of reporting period, an undertaking shall: A. Classify a non-current asset as ‘discontinued operations’ in those financial statements B. When those criteria are met, after the end of reporting period, but before the approval of the financial statements for issue, the undertaking shall disclose the information in the notes C. Classify a non-current asset as ‘held for sale’ in those financial statements d. It depends

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