讲稿复习课件f7-9ifrs5.pptxVIP

5-1 Topic 1 Tangible Non-current Assets IFRS 5 Non-current Asset Held-for-sale and Discontinued Operation Classification as held for sale A non-current asset should be classified as “held for sale” if its carrying amount will be recovered principally through a sale transaction rather than through continuing use. 5-2 Topic 1 Tangible Non-current Assets IFRS 5 Non-current Asset Held-for-sale and Discontinued Operation Classification as held for sale For this to be the case, the following conditions must apply: Available for immediate sale The sale must be highly probable: Management committed Active program to locate a buyer Actively marketed Completed within 12 months Unlikely that the plan will be significantly changed 5-3 Topic 1 Tangible Non-current Assets IFRS 5 Non-current Asset Held-for-sale and Discontinued Operation Classification as held for sale In order to quality as held for sale, assets must be expected to be disposed of through sale. Operations that are to be abandoned or wound down gradually cannot be classified as held for sale, although they might meet the definition of discontinued operations once they have been abandoned. 5-4 Topic 1 Tangible Non-current Assets IFRS 5 Non-current Asset Held-for-sale and Discontinued Operation Measurement of non-current held for sale Non-current assets that qualify as held for sale should be measured at the lower of their carrying amount and fair value less costs to sell. Any impairment loss recognized, to write down an asset to its fair value less costs to sell, should normally be charged to the e statement. See IAS 36. Assets classified as held for sale must be presented separately on the face of the statement of financial position. They will qualify as current assets under rules of IAS 1. Once a non-current asset has been classified as held for sale, it should cease to be depreciated (or amortized). 5-5 Topic 1 Tangible Non-current Assets IFRS 5 Non-cur