[工程科技]IFRS 5.doc

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations 31 March 2004 Contents INTRODUCTION IN1-IN6 Reasons for issuing the IFRS IN1-IN5 Main features of the IFRS IN6 International Financial Reporting Standard 5 Non-current Assets Held for Sale and Discontinued Operations OBJECTIVE 1 SCOPE 2-5 CLASSIFICATION OF NON-CURRENT ASSETS AS HELD FOR SALE 6-14 Non-current assets that are to be abandoned 13-14 MEASUREMENT OF NON-CURRENT ASSETS (OR DISPOSAL GROUPS) CLASSIFIED AS HELD FOR SALE 15-29 Measurement of non-current assets (or disposal groups) 15-19 Recognition of impairment losses and reversals 20-25 Changes to a plan of sale 26-29 PRESENTATION AND DISCLOSURE 30-42 Presenting discontinued operations 31-36 Gains or losses relating to continuing operations 37 Presentation of a non-current asset or disposal group classified as held for sale 38-40 Additional disclosures 41-42 TRANSITIONAL PROVISIONS 43 EFFECTIVE DATE 44 WITHDRAWAL OF IAS 35 45 APPENDICES A Defined terms B Application supplement Extension of the period required to complete a sale C Amendments to other IFRSs APPROVAL OF IFRS 5 BY THE BOARD BASIS FOR CONCLUSIONS see separate booklet IMPLEMENTATION GUIDANCE see separate booklet IFRS 5 Non-current Assets Held for Sale and Discontinued Operations together with its accompanying documents (see separate booklets) is issued by the International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Tel: +44 (0)20 7246 6410 Fax: +44 (0)20 7246 6411 Email: iasb@ Web: The IASB, the IASCF, the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise. ISBN for this part: 1-904230-55-5 ISBN for complete publication (three parts): 1-904230-54-7 Copyright (c) 2004 International Accounting Standards Committee Foundation (IASCF) International Financial Reporting Standards (