It stands for non-current assets held for sale; a collection of non-current assets that an entity designates as held for...

It stands for held for sale non-current assets; a collection of non-current assets that an entity designates as held for...

A collection of non-current assets that an entity designates as held for sale (HFS). These assets belong to the broader...

A collection of non-current assets that an entity designates as held for sale (HFS). These assets belong to the broader...

A collection of non-current assets that an entity designates as held for sale (HFS). These assets belong to the broader...