This document discusses 4 case studies related to classifying assets as "held for sale" under IFRS 5. Case study 1 finds that Company X has satisfied the conditions to term its building an asset available for sale. Case study 2 finds that if Company X would only vacate upon completion of a new building, it would not fulfill the definition. Case study 3 finds that HK LTD's plant could not be considered available for immediate sale if the sale would only occur after pending orders are completed in 30 days. Case study 4 finds that while R Ltd's board has approved selling a division, additional approvals could take over a year, so the division could not be classified as a disposal group