ACCA知識點：IFRS 5——持有待售非流動資產和終止經營

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) assets that meet the criteria to be classified as held for sale to be measured at the lower of carrying amount and fair value less costs to sell, and depreciation on such assets to cease;

(b) an asset classified as held for sale and the assets and liabilities included within a disposal group classified as held for sale to be presented separately in the statement of financial position; and

(c) the results of discontinued operations to be presented separately in the statement of comprehensive income.

本國際財務報告準則的目的是規(guī)范持有待售資產的會計處理，以及終止經營的列報和披露。特別地，本國際財務報告準則要求：

（1）符合條件而分類為持有待售的資產，金額以賬面價值和公允價值減去銷售成本孰低者計量，并停止對該類資產計提折舊；

（2）在財務狀況表中單獨披露分類為持有待售的資產，以及屬于分類為持有待售處置組的資產和負債；以及

（3）終止經營的結果在綜合收益表中單獨列報。

The IFRS:

(a) adopts the classification ‘held for sale’.

(b) introduces the concept of a disposal group, being a group of assets to be disposed of, by sale or otherwise, together as a group in a single transaction, and liabilities directly associated with those assets that will be transferred in the transaction.

(c) classifies an operation as discontinued at the date the operation meets the criteria to be classified as held for sale or when the entity has disposed of the operation.

本國際財務報告準則：

（1）采用“持有待售”這一分類；

（2）引入了處置組的概念，即在單個交易中，作為一個組合以銷售或其他方式處置的一組資產，以及該交易中將被轉讓的與這些資產直接相關的負債。

（3）在經營滿足分類為持有待售條件的時點，或者主體已處置了該經營時，將其分類為終止經營。

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.

如果其賬面價值將主要通過出售而不是持續(xù)使用收回，則主體應當將該非流動資產（或處置組）分類為持有待售。

For this to be the case, the asset (or disposal group) must be available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such assets (or disposal groups) and its sale must be highly probable.

為此，該資產（或處置組）必須在其當前狀況下僅根據銷售此類資產（或處置組）的通常和慣用條款即可立即出售，而且其出售必須是很可能的。

For the sale to be highly probable, the appropriate level of management must be committed to a plan to sell the asset (or disposal group), and an active programme to locate a buyer and complete the plan must have been initiated. Further, the asset (or disposal group) must be actively marketed for sale at a price that is reasonable in relation to its current fair value. In addition, the sale should be expected to qualify for recognition as a completed sale within one year from the date of classification, except as permitted by paragraph 9, and actions required to complete the plan should indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn.

為達到很可能出售的條件，適當級別的管理層必須承諾計劃出售該資產（或處置資產組），并且已經開始積極展開尋找買家和完成計劃的活動。而且，該資產（或處置組）必須以其當前公允價值相關的合理價格積極地尋找市場以出售。此外，該出售應當是預計自分類日起一年以內即可滿足作為完整銷售進行確認的條件，除非段落9所允許的，并且，完成計劃所要求的行動應當表明，該計劃不可能發(fā)生重大變更或者將被撤銷。

A discontinued operation is a component of an entity that either has been disposed of, or is classified as held for sale, and

(a) represents a separate major line of business or geographical area of operations,

(b) is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations or

(c) is a subsidiary acquired exclusively with a view to resale.

終止經營，是主體的組成部分已經被處置，或者被分類為持有待售，并且

（1）代表一項獨立的主要業(yè)務或者主要經營區(qū)域，

（2）是一項處置獨立的主要業(yè)務或者主要經營區(qū)域的單個協(xié)調計劃的一部分，或者

（3）只是為了再出售而取得的子公司。

A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. In other words, a component of an entity will have been a cash-generating unit or a group of cash-generating units while being held for use.

主體的組成部分，包括在經營上和財務報告的目的，能夠從主體的其余部分明確分開的經營或現(xiàn)金流量。換句話說，主體的組成部分在為使用而持有時即是一項現(xiàn)金產生單元或現(xiàn)金產生單元的組合。

An entity shall not classify as held for sale a non-current asset (or disposal group) that is to be abandoned. This is because its carrying amount will be recovered principally through continuing use.

主體不應將擬放棄的非流動資產（或處置組）分類為持有待售。因為其賬面價值將主要通過持續(xù)使用來收回。

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