IFRS 5 — Non-current assets held for sale and discontinued operations

IFRS 5 — Non-current assets held for sale and discontinued operations

#会计学笔记/财务会计/非固定资产处置

如果仅仅是一个资产的话，我们将其看成存货进行处理，但是我们往往都是在一笔交易之中把一群资产给处理掉，我们这个时候就叫做Disposal Group

定义–Disposal group

A disposal group is a group of assets to be disposed of together as a group in a single transaction and liabilities directly associated with those assets that will be transferred in the transaction.

The disposal group may be a group of CGUs (cash-generating units), a single CGU, or part of a CGU.

确认

我们对于 non-current asset (or disposal group) as held for sale的确认当其未来产生经济利益的方式不是为了使用而是为了销售也就是will be recovered principally through a sales transaction rather than through continuing use.

标准

• The asset (or disposal group)must be available for immediate sale in its present condition, subject only to usual and customary sales terms; 这个也就是说，我们当前是不是客观的具备了销售这个资产的可能性
  • The sale must be highly probable.例如如下的：
    • Price at which the asset (or disposal group) is actively marketed for sale must be reasonable in relation to its current fair value;我们要看我们的价钱是不是合理
    • Unlikely that significant changes will be made to the plan or the plan withdrawn (indicated by actions required to complete the plan);我们是不是有决心是真的要卖掉这个资产（资产组）
    • Management (at the appropriate level) must be committed to a plan to sell;管理层是不是同意了我们销售这个资产（组）
    • Active programme to locate a buyer and complete the plan must have been initiated;已经开始着手去卖了
    • S ale expected to qualify for recognition as a completed sale within one year from the date of classification as held for sale (subject to limited specified exceptions).

其实这个的判断可能性的是和我们的确认无形资产的判断的标准是类似的， IAS38 — Intangible Assets。对比的记会更好。

计量

我们之前还在固定资产里面的时候当然是按照当时的价值来入账，但是我们一旦重分类进了我们的IFRS 5之中，我们就类似于存货的方式来计量，也就是Lower of the cost and the NRV也就可以说是 it is written down to fair value less costs to sell (if less than carrying amount)

我们在对于我们的Disposal Group进行处理的时候，我们先是使用相反的分录把这些资产（或者负债）全部都冲销，然后再生成一个新的Current Asset科目，特别的如果其中有负债的话，我们最好将这个负债单独的拿出来，再进行分录。

也就是类似于我们这个上个。

Any impairment loss on initial or subsequent write-down of the asset or disposal group to fair value less cost to sell is to be recognised in the statement of profit or loss.

Any subsequent increase in fair value less cost to sell can be recognised in the statement of profit or loss to the extent that it is not in excess of the cumulative impairment loss that has been recognised in accordance with the IFRS 5 or previously in accordance with IAS 36.

IFRS 5 – 特殊 – IFRS 5 – 特殊