Answer:
Option B. Sale of a group of assets that represents a strategic shift in operations.
Explanation:
The reason is that the a group of assets represents a separate business unit whose revenue are mostly independent of the operations of the other business units of the company. Hence these operations or business units under the International Financial Reporting Standards relating to Non-current assets held for sale and discontinued operations, says that the held for sale non current assets that represent whole of the business unit or separate line of business of the company must be reported as discontinued operations in the financial statements.
