1.流动资产(Current Assets):指在一年内(或经营周期)内预计变现、出售、消耗或经营的资产,如现金、应收账款、存货等。 2.非流动资产(Non-current Assets):指在一年内(或经营周期)内预计不会变现、出售、消耗或经营的资产,如长期投资、固定资产等。 3.流动负债(Current Liabilities):指在一年内(或经营周期)内到...
本文我们即将通过介绍国际财务报告准则第5号(IFRS 5Non-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待...
IFRS 5, Non-current Assets Heldfor Sale and Discontinued Operations (amended by Improvements to IFRSs 2014, effectivefrom January 1, 2016) 对于一项“持有待出售的资产”重分类为“持有待分派资产”(通常指以实物来分派股利等行为),或者相反的重分类过程,或者原本作为“持有待分派资产”列报、之后又不再符合...
IFRS 5 Disposal of Non-current Assets and Presentation of DiscontinuedOperationsIAS 1 Presentation of Financial StatementsIAS 7 Cash Flow StatementsIAS 8 Net Profit or Loss for the Period, Fundamental Errors and Changes inAccounting PoliciesIAS 14 Segment Reporting...
IFRS 5 Disposal of Non-current Assets and Presentation of DiscontinuedOperationsIAS 1 Presentation of Financial StatementsIAS 7 Cash Flow StatementsIAS 8 Net Profit or Loss for the Period, Fundamental Errors and Changes inAccounting PoliciesIAS 14 Segment Reporting...
IFRS 5 Non-current Assets Held for sale and Discontinued Operations The objective of this IFRS is to specify the accounting for assets held for sale, and the presentation and disclosure of discontinued operations. In particular, the IFRS requires: (a) as
IFRS 5 Disposal of Non-current Assets and Presentation of Discontinued Operations IAS 1 Presentation of Financial Statements IAS 7 Cash Flow Statements IAS 8 Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies ...
IFRS 5 Disposal of Non-current Assets and Presentation of Discontinued Operations IAS 1 Presentation of Financial Statements IAS 7 Cash Flow Statements IAS 8 Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies ...
Assets Non-current assets Property, plant and equipment (18,400 + 10,400 – 400 (w (i))) 28,400 Goodwill (w (ii)) 5,000 Customer-based intangible 1,000 Investments –associate (w (iii)) –financial asset 10,500 9,000 53,900 Current assets: Inventory (...
‘Non-current assets held for sale’ are part of the FR syllabus but are not covered by this technical article.What is a discontinued operation?IFRS 5 (Appendix A) includes the following defined terms: Discontinued operation A component of an entity that either has ...