Before Classification:在被确认为持有待售资产之前,需要进行减值测试(the RA of asset or disposal group in impairment test is fair value less cost to sell)。然后,将NCA重新分类为NCA Held for Sale。 After Classification:测量时取较低值,即成本与公允价值减销售成本中的较低值。任何减值损失都需要在利润表...
FR命题团队发现考生对于IFRS 5Non-current Assets Held for Sale and Discontinued Operations较为陌生。本文旨在强调其中有关“Discontinued operations(终止经营)”的考点。如何辨认终止经营,如何对终止经营部门进行列报,在考试中是一大难点。IFRS 5要求终止经营部门的业绩应该在利润和其他综合收益表(SoPL&OCI)内单独列报...
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‘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 ...
‘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 ha...
在US GAAP下，held for use 不能转回；held for sale 能转回 在IFRS下，除了goodwill，都能转回。（goodwill不能转回哦！）（15）reporting models of long-lived asset 有两种models：cost model 和revaluationmodel cost model IFRS和US GAAP都能用，revaluation model是IFRS专属的。cost model: long-lived ...
2️⃣ 持有至到期投资(Held To Maturity,简称HTM): 针对到期日固定、回收金额固定或可确定的非衍生金融资产。 企业有明确意图和能力持有至到期,出售和重分类受到严格限制。 采用实际利率计算,摊余成本法计量。3️⃣ 贷款和应收款项(Loans and Receivables,简称LR):...
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通过出售而不是持续使用收回,则主体应当将该非流动资产(或处置组)分类为持有待售。
在ACCA FR考试中,IFRS 5 Non current assets held for sale and discontinued operations是一个重要的考点。虽然NCA held for sale是选考内容,但一旦考到,分值可能在0-6分之间。以下是对这个考点的详细解析:🚩 分类标准 首先,我们需要明确NCA held for sale的分类标准。这四个条件包括: 当前条件下可供销售 ...
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: ...