The measurement basis for non-current assets classified as held-for-sale is to be applied to the group as a whole, and any resulting impairment loss will reduce the carrying amount of the non-current assets in
‘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 ...
The standard requires that companies must reclassify noncurrent assets in the statement of financial position to be either held for sale or disposal group assets when management decides to sell the assets within one year. Disposal groups may be classified as discontinued operations when they meet ...
Non-current assets held for sale (or disposal groups held for sale) are stated at the lower of carrying amount and fair [...] clypg.com.cn 持有作出售的非流動資產(或待出 售組 別) 是按賬面金額與公允價值減去出售成本 的較低者列賬(參閱附註2(y))。 clypg.com.cn Non-current asset...
大家都知道,ACCA考试中的重难点较多,很多内容需要学员自己能够去理解掌握才可以。ACCA重要考点 non-current assets held for sale比较重要,建议学员在学的时候,一定要记忆清晰。 non-current assets held for sale对于母公司处置子公司的准则因公比较复杂,但一般不涉及相关计算,...
内容课件介绍a11 1 non current assets held for sale anbd discontinued operations.pdf,Disposal group – definition (IFRS 5) A disposal group is a group of assets to be disposed of together as a group in a single transaction and liabilities directly associa
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IFRS 5 outlines how to account for non-current assets held for sale (or for distribution to owners). In general terms, assets (or disposal groups) held for sale are not depreciated, are measured at the lower of carrying amount and fair value less costs to sell, and are presented separatel...
non current assets held for sale 出售持有的非流动资产 assets n. 资产; 宝贵的人材; 有益的品质; 有利条件 （一项）财物; 资产( asset的名词复数 ); （商店、破产者等的） 财产; 遗产; 有价值的人或物;
non‐current assets held for salepresent cash flowsThis chapter deals with International Accounting Standards (IAS) 36, impairment of assets, and International Financial Reporting Standards 5, nonヽurrent assets held for sale and discontinued operations. This assessment is to be made on an asset﹕...