... BC49–BC51REMOVAL OF EXEMPTION FROM CONSOLIDATION FOR SUBSIDIARIES ACQUIRED AND HELD EXCLUSIVELY WITH A VIEW TO RESALE BC52–BC 55 PRESENTATION OF NON-CURRENT ASSETS HELD FOR SALE BC56–BC58TIMING ... units’ (CU).CUGoodwill 1 ,50 0 1 ,50 0Property, plant and equipment (carried at revalued amounts) 4,600 4,000Property, plant and equipment (carried at cost) 5, 700 5, 700Inventory 2,400 2,200AFS ... are met. IFRS 5 â IASCF 667International Financial Reporting Standard 5 Non-current Assets Held for Sale andDiscontinued Operations (IFRS 5) is set out in paragraphs 1– 45 and Appendices...