An entity shall classify a non-current asset (or disposal group) as held for sale if its carrying amount will be recovered principally through a sale transaction rather than through continuing use. 如果其账面价值将主要
本文我们即将通过介绍国际财务报告准则第5号(IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations)持有待售的非流动资产和终止经营,从比较整体的角度一起来初步了解何为持有待售的非流动资产和终止经营。 首先一起了解一些本部分的一些基本概念: 终止经营(Discontinued Operations):已被处置或分类为持有...
non‐current assetsalediscontinued operationdisposal groupSummary This chapter discusses the IFRS 5 non-current assets held for sale and discontinued operations. IFRS 5 includes rules with respect to the sale or abandonment of non-current assets. The differentiation between current and non-current ...
IFRS 5 also applies to assets held for distribution to owners.Requirements for held for sale classificationAn asset or a disposal group must be classified as held for sale if their carrying amount would principally be recovered through a sale transaction rather than through continuing use. The ...
When a company decides to sell a noncurrent asset within a year or less, IFRS 5 requires that the company reclassify that asset as held for sale. The key event that triggers the reclassification is when the company decides to sell the asset instead of continuing to use it.Nandakumar An...
48 IFRS 3 Goodwill Part-1 ACCA Financial Reporting #acca #fr #f7 16:39 IFRS 5 Non current assets held for sale and discontinued Operations Part-1 Fin 19:20 IFRS 13 Fair value measurement Part-1 ACCA Financial Reporting F7 #acca #fr 54:29 IFRS 13 Fair value measurement Part-2 ACCA ...
Part 2: Introduction to IFRS 5, Classification as non-current asset held for sale Part 3: Measurement of non-current assets held for sale, changes to sale plan Part 4: Presentation and disclosures – Asset held for sale Part 5: Classification of discontinued operations, Presentation and Disclosu...
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 standard also deals with discontinued operations. A non-current asset(or disposal group)that is held for sale...
IFRS 5 requires the following disclosures about assets (or disposal groups) that are held for sale: [IFRS 5.41] description of the non-current asset or disposal group description of facts and circumstances of the sale (disposal) and the expected timing ...
accounting for assets held for sale and the presentation and disclosure of discontinued operations, for example complete production lines. The accounting treatment is quite different to the 4 th EU Directive. In the case of an intention to sell a formerly long-term material fixed asset, a reclass...