Which of the following is not a criterion to be classified as an asset held for sale?
a. The entity currently has the intention and ability to transfer the asset to a buyer in a future condition.
b. Management, with relevant authority, commits to a plan to sell the asset at a reasonable price.
c. An active program to locate a buyer has commenced.
d. It’s probable that the sale will qualify for recognition within one year.
A, future should say current