All of the statements provided are correct. Here's a summary of the relevant points:
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Costs to sell, as per accounting standards, refers to the incremental costs directly attributable to the disposal of an asset or disposal group, and typically excludes finance costs and income tax expenses.
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Non-current assets in a disposal group, once classified as held for sale, should cease to be depreciated or amortized, as they are measured at their new carrying amount, which reflects their fair value less costs to sell.
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Non-current assets held for sale are indeed measured at the lower of their carrying amount or their fair value less costs to sell, as stated in IFRS 5, Non-Current Assets Held for Sale and Discontinued Operations.
Therefore, all of the given statements accurately describe aspects of the measurement of non-current assets held for sale according to applicable accounting standards.
