课程sbr讲义sbr-mike-知识阶段全a11 1 non-current assets held for sale anbd discontinued operations.docxVIP

课程sbr讲义sbr-mike-知识阶段全a11 1 non-current assets held for sale anbd discontinued operations.docx

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IFRS 5: Non-currentassets IFRS 5: Non-current assets held for sale and discontinued operations Disposal groups Disposal group –inition (IFRS Disposal groups Disposal group – inition (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 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. Classification of non-current assets (or disposal groups) Classification of non-current assets (or disposal groups) as held for sale An entity shall classify a non-current asset (or disposal group) as held for sale if its carrying amount will be recovered prin ally through a sales transaction rather than through continuing use. To be classified as held for sale, the following criteria must be met: (a) The asset (or disposal group) must be available for immediate sale in its present condition, subject only to usual and customary sales terms; and Classification of non-current assets (or disposal groups) as held for sale (b) The sale must be highly probable. For this to be the case: P rice at which the asset (or disposal group) is actively marketed for sale must be reasonable Classification of non-current assets (or disposal groups) as held for sale (b) The sale must be highly probable. For this to be the case: P rice at which the asset (or disposal group) is actively marketed for sale must be reasonable in relation to its current fair value; U nlikely that significant changes will be made to the plan or the plan withdrawn (indicated by actions required to complete the plan); – M anagement (at the to sell; ropriate level) must be committed to a plan A ctive programme to locate a buyer and complete the plan must have been initiated; 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 spec

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