Which element is included when calculating the carrying amount of net assets at disposal date?

The carrying amount of net assets at the disposal date reflects the value of the assets and liabilities that are held for sale. When determining this carrying amount, the elements included are closely associated with the actual values of the assets at that specific point in time.

Dividends paid prior to disposal represent distributions of profit that have already been accounted for and do not affect the valuation of the net assets being disposed of at the point of disposal. However, they are not included in the calculation of carrying amounts directly.

Goodwill from acquisition, on the other hand, is an asset that is factored into the carrying amount as it reflects the excess paid over the fair value of identifiable net assets during an acquisition. It typically remains on the balance sheet until it is impaired or the associated business is sold, at which point it would be considered in determining the carrying amount at disposal.

Future estimated earnings are speculative and do not directly influence the current carrying amount of net assets. In accounting, carrying amounts are based on historical cost or revalued amounts, not projected future incomes.

Losses from past periods may impact retained earnings and overall equity but do not play a direct role in determining the carrying amount of net assets as assessed on the disposal date.

Therefore,