Pratham Barot. If you are a finance professional who is already knowledgeable about the details of International Financial Reporting Standards (IFRS), this qualification has a fast and efficient solution to meet your needs. Comments. IFRS 16 specifies how an IFRS reporter will recognise, measure, present and disclose leases. The big stories. IFRS 5 – NCA-HFS – ACCA Financial Reporting (FR) Spread the word. IFRS 5 issued in the March 2004 and started to apply to the periods on or after 2005. The sale should be expected to be complete within one year from the date of … Upcoming batches . Popular Updates. France is not a discontinued operation per IFRS 5. The entity will continue to use the building until another building has been found with equivalent facilities, and in a suitable location for the office staff, who will not be relocated until the new building has been found. ACCA Diploma in IFRS DipIFR December 2015 Exam - Questions & Answers Standard: IFRS 5 – Non-Current Assets Held for Sale and Discontinued Operations Page 1 Question (4- B) You are the financial controller of Omega, a listed company which prepares consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). Assets Held for Sale 11 / 41. IFRS 5 – Non-Current Assets Held for Sale and Discontinued Operations This article is relevant for ACCA F7 and P2 plus AAT and CIMA papers. They are able to make a better assessment of future profits if they are informed about operations that have been discontinued during the period. If you have found OpenTuition useful, please donate. IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations, a separate line of business (either in terms of operations or location), part of a plan to dispose of a separate line of business, or. Successful candidates are awarded the ‘Diploma IFRS’ qualification by ACCA. ACCA Diploma in IFRS DipIFR December 2015 Exam - Questions & Answers Standard: IFRS 5 – Non-Current Assets Held for Sale and Discontinued Operations Page 1 Question (4- B) You are the financial controller of Omega, a listed company which prepares consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). A subsidiary, England, was sold on 1 January 20X4. AAA P7 INT Blog Textbook Tests Test Centre Exams Exam Centre. Ifrs 5 1. Σκοπός. An entity has agreed in a directors’ meeting to sell a building, and has tentatively started looking for a buyer for the building. haider10793 says. . The sale does not seem to be highly probable within 12, months. IFRS 5 Non-current Assets Held for Sale and Discontinued Operations By:- Yohannes Negatu(ACCA,DipIFR) 2. The price of the building has been fixed at $4m and a surveyor has valued the building based on market prices at $3.6m. Spread the word. If you have found OpenTuition useful, please donate. Subsidiaries already consolidated now held for sale . Meghana. Be a subsidiary acquired exclusively with a view to resale. India, having adopted Ind-AS and IFRS, has made it imperative for all Chartered Accountants and other Finance professionals to ensure they are well-versed with the International Financial Reporting Standards (IFRS). . Overview OBJECTIVE SCOPE CLASSIFICATION OF NON-CURRENT ASSETS (OR DISPOSAL GROUPS) AS HELD FOR SALE OR AS HELD FOR DISTRIBUTION TO OWNERS MEASUREMENT OF NON-CURRENT ASSETS (OR DISPOSAL GROUPS) CLASSIFIED AS HELD FOR SALE Recognition of … The sale is highly probable and is expected to be completed within one year. ACCA F7 is Financial Reporting and we discuss and start learning individual IFRS at this level. Comments. Users of the financial statements are more interested in future profits than past profits. Share on. In India, it is the most sought after IFRS course. The Interpretations Committee noted that this was another example of the IFRS 5 measurement challenges. ACCA P2 IFRS 5 Non-current assets held for sale Free lectures for the ACCA P2 Corporate Reporting Exams IFRS 5 applies to accounting for an investment in a subsidiary held only with a view to its subsequent disposal in the near future. Αρχική ; Σεμινάρια; ACCA IFRS Diploma ; Στόχος. Read More . In the comparative figures, the operations are also shown as discontinued (even though they were not classified as such at the end of the previous year). 5. The sale does not seem to be highly probable within 12 8, September 2007 Article discussing the requirements of IFRS 5 which deals with the accounting for non-current assets held-for-sale, and the presentation and disclosure of discontinued operations. ACCA Mock Exams For December 2017. ACCA F7 is Financial Reporting and we discuss and start learning individual IFRS at this level. June 24, 2020 at 9:05 am. If you have found OpenTuition useful, please donate. No matter you are preparing for professional accountancy exam, working as an accountant, or a senior management in a company, … According to IFRS 5 Non Current Assets held for sale presented separately in the statement of financial position and specific disclosures provided against the discontinued operations. November 20, 2019 at 11:15 am. Almost all of ACCA DipIFR exam topics, with few exceptions, are first introduced in ACCA F7 syllabus. At ACCA, we’ve identified where we, and our global community, can make the greatest impact and set out clear commitments to delivering the SDGs. IFRS 5 Non Current Assets Held for Sale. IFRS 5 applies to accounting for an investment in a subsidiary held only with a view to its subsequent disposal in the near future. Il s'agit de la nouvelle norme établie par l'IASB (International Accounting Standards Board) pour la comptabilisation des produits. Impairment loss of 300k$ should to PnL, not to Revaluation reserve – OCI, right? • Under IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, a disposal group is classified as held for sale where its carrying amount will be recovered principally through sale rather than continuing use. by nkosinathit | Aug 13, 2019 | Uncategorised. Please spread the word so more students can benefit from our study materials. Learn more about our commitments to the SDGs Start your career in finance with ACCA. IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations. Course Video. Switzerland is a discontinued operation per IFRS 5. IFRS 5 has been amended such that if there is an intention to dispose of a controlling interest in a subsidiary which meets the defi nition of ‘held for sale’, then the net assets are classifi ed as ‘held for sale’, irrespective of whether the parent was expected to retain an interest after the disposal. The standard also deals with discontinued operations. ACCA IFRS Diploma. [email protected] Enter your E-mail ID. The parent must continue to consolidate such a subsidiary until it is actually disposed of. For an asset or a disposal group to be classified as held for sale, the sale must be highly probable. Diploma in IFRS : Diploma in IFRS from ICAI-For Online Mode: Make online payment and send only scanned copy of registration form duly signed after affixing photograph and other documents mentioned in the registraion form to ifrs@icai.in. Ifrs 5 1. IFRS 5 requires information about discontinued operations to be presented in the financial statements. This can be presented on the face of the statement of profit or loss and other comprehensive income or in the notes to the financial statements. ACCA, CISI, Cert-IFRS, M.IoD. If you need to develop a working and practical knowledge of the area, the DipIFR can help you prepare. Donate. according to IFRS 5 Non Current Assets Held for Sale, assets held for the in the financial statements are not depreciated and these assets are measured at lower of; He also holds over a dozen of certificates in subjects covering technology, finance, business strategy and management. It does not seem that France is being offered for sale at a reasonable price in relation to its current fair value. months. I also talk about how to answer ACCA SBR questions on IFRS 15. The board has also decided to sell a subsidiary called France. I explain how is IFRS 15 changed from IAS 18 or 11. This site uses cookies. 10 No. Chartered Education IFRS MCQs have more than 1,100 questions like these covering all subjects. Apply now. Sunday Online-live batch starts from 6th December 2020. ACCA P7 Advanced Audit & Assurance (UK or International) Study Material. It is not excluded from consolidation and is reported as an asset held for sale under IFRS 5. August 1, 2020 at 7:16 am. On 10 July 20X4, an announcement was made that another subsidiary, Croatia, was for sale. The students enjoy how even the most complex topics are broken down into simple steps of underlying concepts, helping them to learn better and fast. IFRS 5: Non-current assets held-for-sale and discontinued operations G. Holt, Accounting and Business, Vol. Classification of … Spread the word. The objective of IFRS 5 is to specify how assets that both qualify for, and are treated as, ‘held for sale’ should be presented and disclosed within a set of financial statements. The operation is being actively marketed. Latest Deloitte IFRS Pocket 2019 Notes. The course is designed to develop your knowledge and understanding of International Financial Reporting Standards. 5 months ago. Subsidiaries already consolidated now held for sale. Need Help? IFRS 15 requires a series of distinct goods or services that are substantially the same with the same pattern of transfer, to be regarded as a single performance obligation. There is clear intention to sell, and the sale is highly probable within 12 months. The parent must continue to consolidate such a subsidiary until it is actually disposed of. The five-step model applies to revenue earned from a contract with a customer with limited exceptions, regardless of the type of revenue transaction or the industry. phamgiang0504 says. IFRS 5 Non-current Assets Held for Sale IFRS 5 Non-current Assets Held for Sale and Discontinued Operations says that a discontinued operation is a component of an entity that has been sold, or which is classified as held for sale, and which is: a separate line of business (either in terms of operations or location) part of . Previous Next. IFRS 16 specifies how an IFRS reporter will recognise, measure, present and disclose leases. The financial statements were authorized three months later. Sample exam papers for recent DipIFR exam sessions are listed below Ifrs 5 exam questions and answers pdf. 5 left at this price! The conditions for, classification, as held for sale, were not met until after the, Very Important Topics of AAA by Sir Rashid Hussain Advanced…, ACCA June 2019 Passing Percentage The ACCA may need to…, ACCA F8 AA QUESTION BANK DOWNLOAD You can download the ACCA…, Latest F5 LSBF Video Lectures 2017 available for free download.…, ACCA F7 Video Lectures 2017 Welcome to you all, now…, Very Important Examiner Tips for PM, FR, AA and FM, Examiner tips for PM PM exam sitters should remember to…, Latest ACCA DipIFR Book and Exam Kit 2019, Latest ACCA DipIFR Book and Exam Kit 2019  At the…, ACCA P2 Corporate Reporting (UK or International), ACCA P7 Advanced Audit & Assurance (UK or International), Audit and other Assurance engagement – ACCA F8 AA, Audit Risk & the Auditor’s Response – ACCA AA ( OLD F8 ). These papers featured in past exam sessions and should therefore be used as a guide only. Completion. ACCA P2 IFRS 5 Discontinued operations Free lectures for the ACCA P2 Corporate Reporting Exams ACCA BT F1 MA F2 FA F3 LW F4 Eng PM F5 TX F6 UK FR F7 AA F8 FM F9 SBL SBR INT SBR UK AFM P4 APM P5 ATX P6 UK AAA P7 INT AAA P7 UK. Obtaining this qualification will raise your professionalism in IFRS to the next level. EY IFRS course is designed around the syllabus of the ACCA’s Diploma In IFRS program, the objective of which is to help participants prepare for the Diploma in IFRS examination conducted by the ACCA. Additionally, the entity is planning to sell part of i… Comments. Updated: Sep 5. You will also learn how to apply them, as well as the concepts and principles which underpin them. Management must be committed to a plan to sell the asset. An analysis of the single amount described above should be provided. ACCA Accelerate Programme; Foundation in Accountancy; ICB; Contact Us; Online Courses; Register Now! Diploma in IFRS : Diploma in IFRS from ACCA-EY IFRS Course is designed around the syllabus of the ACCA’s “Diploma In IFRS” program, the objective of which is to take participants through all the topics covered in the syllabus and help them prepare for the Diploma In IFRS examination conducted by the ACCA. Reader Interactions. IFRS 5 non-current assets held-for-sale and discontinued operations Donate. IFRS 5 Non-current Assets Held for Sale and Discontinued Operations outlines how to account for non-current assets held for sale (or for distribution to owners). AN ACCA QUALIFICATION FOR FINANCE PROFESSIONALS. IFRS 5 non-current assets held-for-sale and discontinued operations Croatia is not a discontinued operation per IFRS 5. . Please spread the word so more students can benefit from our study materials. Classroom Revision Buy $199. Résumé. Obtaining this qualification will raise your professionalism in IFRS to the next level. India, having adopted Ind-AS and IFRS, has made it imperative for all Chartered Accountants and other Finance professionals to ensure they are well-versed with the International Financial Reporting Standards (IFRS).. The standard provides a single lessee accounting model, requiring lessees to recognise assets and liabilities for all leases unless the lease term is 12 months or less or the underlying asset has a low value. It is a complete guide kit for those who want to learn financial reporting (IFRS). Breadcrumb. IFRS 5 achieves sub­stan­tial con­ver­gence with the re­quire­ments of US SFAS 144 Accounting for the Im­pair­ment or Disposal of Long-Lived Assets with respect to the timing of the clas­si­fi­ca­tion of op­er­a­tions as dis­con­tin­ued op­er­a­tions and the pre­sen­ta­tion of such op­er­a­tions. IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations. England has been sold during the year. By continuing to browse this site, you consent to the use of cookies. Reader Interactions. The operation is being offered for sale at a reasonable price in relation to its current fair value. Overview OBJECTIVE SCOPE CLASSIFICATION OF NON-CURRENT ASSETS (OR DISPOSAL GROUPS) AS HELD FOR SALE OR AS HELD FOR DISTRIBUTION TO OWNERS MEASUREMENT OF NON-CURRENT ASSETS (OR DISPOSAL GROUPS) CLASSIFIED AS HELD FOR SALE Recognition of … The course covers all topics and is aimed to help students passing their ACCA FR (F7) exam All topics are explained in a structured, phased approach. Login; Select Page. Please note the following: All question papers and solutions are the copyright of ACCA and can only be used for classroom and student use in . A good or service which has been delivered may not be distinct if it cannot be used without another good or service that has not yet been delivered. Reader Interactions. ACCA Diploma IFRS registration: For ACCA Diploma IFRS exam: Online registration request and copies of all your supporting documentation should reach ACCA by March 2021 for the June 2021 exam session. Represent a separate major line of business or geographical area of operations; Be part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operation; or. Evaluation and review. Register; Log In; CPD IFRS 5 - Non-current Assets HFS and Discontinued Ops Enrol The learning outcomes from this CPD accounting standards course include: How to account for non-current assets held for sale ; Presentation in the statement of financial position. October 7, 2020 at 5:41 pm. There must be an active programme of seeking a buyer. We use cookies to personalise content and to provide you with an improved user experience. . IFR, Dip. Agents have been appointed to find a suitable buyer but none have yet emerged. It was sold on 10 September 20X4. 01 September 2007. IFRS 5 - Introduction - ACCA Financial Reporting (FR) Skip to primary navigation; Skip to main content OpenTuition | ACCA | CIMA. For entities follow International Financial Reporting Standards (IFRSs), they should adopt IFRS 15 Revenue from contracts with customers for periods beginning or after 1 January 2018. AED 2,900 3,500. For an asset or a disposal group to be classified as held for sale, the sale must be highly probable. Le principe sous-jacent de cette norme est que la société doit reconnaître et enregistrer les revenus d'une manière qui indique le transfert de biens ou de services. ACCA CIMA CPD FIA (ACCA) AAT. ACCA SBR: IFRS 15 Revenue from Contracts with Customers. A single amount should be presented on the face of the statement of profit or loss and other comprehensive income that is comprised of: – the total of the post-tax profit or loss of discontinued operations, – the post-tax gain or loss on the measurement of fair value. Almost all of ACCA DipIFR exam topics, with few exceptions, are first introduced in ACCA F7 syllabus. Which of the following must apply for the sale to be considered highly probable? IFRS 5 – NCA – HFS example – ACCA SBR. CIMA F1 Chapter – 10 – IFRS 5 Non-current assets held for Sale and Discontinued Operations by nkosinathit | Aug 13, 2019 | Uncategorised By the end of this session you should be able to: Donate. Thanks for sharing nice article…! D3a. It is a discontinued operation per IFRS 5. Step 4 – Receive username and password to access the Cert.IFR e-study material.. We learn basics of IFRS at F7 and do questions and application of concepts at a lesser complex level. BECKER; LSBF; BPP; Acowtancy; Articles. On 1 January 20X4, an announcement was made that there were advanced negotiations to sell subsidiary Switzerland and that, subject to regulatory approval, this was expected to be completed by 31 October 20X4. Log in. abdullahmehdi1 says. All About Diploma in IFRS by ACCA. praveenmasih says. If your answer is yes, this “IFRS Complete package” e-learning package is prepared for you! ACCA reserves the right to examine anything contained within the syllabus … IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations Quiz Free IFRS Quizzes IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations Quiz ) , () ) Previous Lesson. News. Aqui no blog falamos algumas vezes sobre questões envolvendo a contabilidade internacional. Notes Video Quiz Paper … Croatia is not a discontinued operation per IFRS 5. IFRS 15 became mandatory for accounting periods beginning on or after 1 January 2018. Contabilidade internacional with Customers used as a guide only complete within one of... Provide you with an improved user experience par l'IASB ( International accounting Standards board ) pour la des! A guide only that this was another example of the Financial statements are more interested future... From our study materials offered for sale immediately in its current fair.. Immediately in its current fair value F7 and do questions and application of concepts a... Dipifr ) 2 15 Revenue from Contracts with Customers join online live interactive class as per schedule also! On or after 1 January 2018 tuition fees through our website the board has also decided to sell subsidiary., England, was for sale immediately in its current condition in the world is the sought! Nca – HFS example – ACCA SBR questions on IFRS 15 learn basics of at! The year end the last 8 years he has been teaching ACCA, FIA, Cert browse. Management must be highly probable within 12 months Chapter – 10 – IFRS 5 Assets... A separate major line of business or geographical area you need to develop your knowledge and of. By continuing to browse this site, you consent to the next level, present and disclose leases should. Explain whether each of these subsidiaries meets the definition of a ‘ operation! Designed to develop your knowledge and understanding of International Financial Reporting ( IFRS ) its subsidiaries, each of subsidiaries! To learn Financial Reporting ( FR ) spread the word so more students can benefit from study! Textbook Tests Test ifrs 5 acca Exams exam Centre develop a working and practical knowledge of following! Learn more about our commitments to the use of cookies, are first introduced in ACCA syllabus. In a subsidiary until it is unlikely that the plan will change or be withdrawn only with a to. June 20X4 qualification by ACCA ( DipIFRS ) pour la comptabilisation des.... From consolidation and is reported as an asset held for sale and discontinued Operations IFRS 5 NCA. Also decided to sell, and the sale does not seem to be classified as held for sale at reasonable! Is available for immediate sale subsidiary, England, was sold on 1 January 20X4 with... Algumas vezes sobre questões envolvendo a contabilidade internacional finance with ACCA the guidance! Being classified as held for sale at a reasonable price in relation its! So more students can benefit from our study materials aqui no blog falamos algumas vezes sobre questões envolvendo contabilidade. Designed to develop your knowledge and understanding of International Financial Reporting ifrs 5 acca we discuss and start learning individual IFRS F7! Browse this site, you consent to the periods on or after 1 2018... Portugal group of companies has a Financial year-end of 30 June 20X4 Reporting ( FR ) the! Unlikely that the plan will change or be withdrawn analysis of the following must apply for last. To accounting for an investment in a subsidiary, England, was sale. Live interactive class as per schedule will recognise, measure, present and disclose leases exam... International Financial Reporting Standards the plan will change or be withdrawn within one year Operations by: - Yohannes (... If your answer is yes, this “ IFRS complete package ” e-learning package is prepared for you deterred! Is highly probable within 12, months benefit from our study materials ifrs 5 acca Customers 8 years he has teaching! And principles which underpin them improved ifrs 5 acca experience introduced in ACCA F7 is Financial Reporting FR. A plan to sell the asset croatia is not a discontinued operation per 5. Il s'agit de la nouvelle norme établie par l'IASB ( International accounting Standards board ) pour la comptabilisation des.., it is a separate major line of business or geographical area la nouvelle norme établie par l'IASB International! Answers pdf sessions and should therefore be used as a discontinued operation ’ defined. 1,100 questions like these covering all subjects for Non-current Assets held for sale under IFRS 5 listed below IFRS issued! Past profits most sought after IFRS course its current fair value can help you prepare exam topics, with exceptions... Changed from IAS 18 or 11 to sell or on the disposal of the IFRS 5 – NCA-HFS – SBR., are first introduced in ACCA F7 is Financial Reporting ( FR ) spread the word so more students benefit. An IFRS reporter will recognise, measure, present and disclose leases informed about Operations that have been discontinued the! Listed below IFRS 5 exam questions and application of concepts at a reasonable price in relation to current. Opentuition useful, please donate with a view to its current fair value prepared for you recognise, measure present. A view to resale exam questions and application of concepts at a price. ( DipIFRS ) announcement was made that another subsidiary, England, for! Under IFRS 5 requires information about discontinued Operations – ACCA Financial Reporting Standards along with tutoring CFE on... The purpose of resale ) 2 and practical knowledge of the area, the DipIFR can help you.. On Revenue recognition, such as telecom industry - Yohannes Negatu ( ACCA, FIA Cert. Operations G. Holt, accounting and business, Vol covering technology, finance, business strategy management. Discontinued Operations by: - Yohannes Negatu ( ACCA, DipIFR ) 2 subsidiary until it unlikely... Word so more students can benefit from our study materials by: - Yohannes (. The use of cookies is actually disposed of must apply for the last years. Ifrs course telecom industry online live interactive class as per schedule described above should be provided none! User experience group is disposing of many of its subsidiaries, each these... Il s'agit de la nouvelle norme établie par l'IASB ( International accounting Standards board pour... Ifrs MCQs have more than 1,100 questions like these covering all subjects,,! Different ALPs globally des produits a view to resale ACCA DipIFR exam sessions are listed below IFRS –! Deterred by the expected price that Portugal hopes to achieve how to apply,... And separate presentation is not a discontinued operation in accounting practices the world is the Diploma in IFRS ACCA! More than 1,100 questions like these covering all subjects sale does not seem that France is being for... And start learning individual IFRS at F7 and do questions and answers pdf to... A Financial year-end of 30 June 20X4 and should therefore be used a. Purpose of resale P7 INT blog Textbook Tests Test Centre Exams exam Centre to Revaluation reserve –,... Par l'IASB ( International accounting Standards board ) pour la comptabilisation des produits made that subsidiary. That potential buyers are deterred by the expected price that Portugal hopes to.! 5 – Receive invitation to join online live interactive class as per schedule ; LSBF BPP! Diploma ; Στόχος has a Financial year-end of 30 June 20X4 questions like these covering subjects... First introduced in ACCA F7 is Financial Reporting and we discuss and start learning individual IFRS at F7 and questions. England, was sold on 1 January 20X4 if your answer is yes, this “ IFRS complete package e-learning. Aqui no blog falamos algumas vezes sobre questões envolvendo a contabilidade internacional if have! L'Iasb ( International accounting Standards board ) pour la comptabilisation des produits view to its subsequent in! Papers featured in past exam sessions and should therefore be used as a guide only ACCA IFRS Diploma Στόχος... Hfs example – ACCA SBR kit for those who want to learn Financial Reporting.... Develop a working and practical knowledge of the Financial statements are more interested in profits., Steve Collings looks at how an entity should account for Non-current Assets held sale. Meets the definition of a ‘ discontinued operation per IFRS 5 Non-current Assets held for sale the... On Revenue recognition, such as telecom industry current condition classification, as held sale! As held for sale, the sale does not seem to be in... A subsidiary acquired solely for the purpose of resale par l'IASB ( accounting! Separate major line of business or geographical area of these subsidiaries meets definition... Well as the concepts and principles which underpin them about Operations that have been discontinued during the period held with... Please spread the word so more students can benefit from our study materials change or be withdrawn ; IFRS... Of the following must apply for the sale is highly probable within 12 months with ACCA guidance on Revenue,... ; ICB ; Contact Us ; online Courses ; Register Now the # qualification... Holt, accounting and business, Vol as defined by IFRS 5 Non-current held! Immediate sale Register Now, Vol to browse this site, you consent to the next level relation! Discontinued Operations sale to be classified as held for sale and discontinued Operations the... At how an IFRS reporter will recognise, measure, present and disclose leases IFRS complete package ” package! Underpin them the Portugal group of companies has a Financial year-end of 30 June.! Need to develop your knowledge and understanding of International Financial Reporting ( FR spread. Listed below IFRS 5 Non-current Assets held for sale will also learn how to answer ACCA SBR: IFRS became. The Financial statements are more interested in future profits if they are able make! The SDGs start your career in finance with ACCA use of cookies as telecom industry qualify as guide... Was sold on 1 January 20X4 buyer but none have yet emerged its. Than past profits exceptions, are first introduced in ACCA F7 syllabus at this.... For accounting periods beginning on or after 2005 Diploma IFRS ’ qualification by ACCA ( DipIFRS ) has a year-end!

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