ACCA知識(shí)點(diǎn)：IFRS 5——持有待售非流動(dòng)資產(chǎn)和終止經(jīng)營(yíng)

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(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的目的是規(guī)范持有待售資產(chǎn)的會(huì)計(jì)處理，以及終止經(jīng)營(yíng)的列報(bào)和披露。特別地，本國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則要求：

（1）符合條件而分類(lèi)為持有待售的資產(chǎn)，金額以賬面價(jià)值和公允價(jià)值減去銷(xiāo)售成本孰低者計(jì)量，并停止對(duì)該類(lèi)資產(chǎn)計(jì)提折舊；

（2）在財(cái)務(wù)狀況表中單獨(dú)披露分類(lèi)為持有待售的資產(chǎn)，以及屬于分類(lèi)為持有待售處置組的資產(chǎn)和負(fù)債；以及

（3）終止經(jīng)營(yíng)的結(jié)果在綜合收益表中單獨(dú)列報(bào)。

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(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則：

（1）采用“持有待售”這一分類(lèi)；

（2）引入了處置組的概念，即在單個(gè)交易中，作為一個(gè)組合以銷(xiāo)售或其他方式處置的一組資產(chǎn)，以及該交易中將被轉(zhuǎn)讓的與這些資產(chǎn)直接相關(guān)的負(fù)債。

（3）在經(jīng)營(yíng)滿(mǎn)足分類(lèi)為持有待售條件的時(shí)點(diǎn)，或者主體已處置了該經(jīng)營(yíng)時(shí)，將其分類(lèi)為終止經(jīng)營(yíng)。

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(jià)值將主要通過(guò)出售而不是持續(xù)使用收回，則主體應(yīng)當(dāng)將該非流動(dòng)資產(chǎn)（或處置組）分類(lèi)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(chǎn)（或處置組）必須在其當(dāng)前狀況下僅根據(jù)銷(xiāo)售此類(lèi)資產(chǎn)（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(dá)到很可能出售的條件，適當(dāng)級(jí)別的管理層必須承諾計(jì)劃出售該資產(chǎn)（或處置資產(chǎn)組），并且已經(jīng)開(kāi)始積極展開(kāi)尋找買(mǎi)家和完成計(jì)劃的活動(dòng)。而且，該資產(chǎn)（或處置組）必須以其當(dāng)前公允價(jià)值相關(guān)的合理價(jià)格積極地尋找市場(chǎng)以出售。此外，該出售應(yīng)當(dāng)是預(yù)計(jì)自分類(lèi)日起一年以?xún)?nèi)即可滿(mǎn)足作為完整銷(xiāo)售進(jìn)行確認(rèn)的條件，除非段落9所允許的，并且，完成計(jì)劃所要求的行動(dòng)應(yīng)當(dāng)表明，該計(jì)劃不可能發(fā)生重大變更或者將被撤銷(xiāo)。

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(jīng)營(yíng)，是主體的組成部分已經(jīng)被處置，或者被分類(lèi)為持有待售，并且

（1）代表一項(xiàng)獨(dú)立的主要業(yè)務(wù)或者主要經(jīng)營(yíng)區(qū)域，

（2）是一項(xiàng)處置獨(dú)立的主要業(yè)務(wù)或者主要經(jīng)營(yíng)區(qū)域的單個(gè)協(xié)調(diào)計(jì)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(jīng)營(yíng)上和財(cái)務(wù)報(bào)告的目的，能夠從主體的其余部分明確分開(kāi)的經(jīng)營(yíng)或現(xiàn)金流量。換句話(huà)說(shuō)，主體的組成部分在為使用而持有時(shí)即是一項(xiàng)現(xiàn)金產(chǎn)生單元或現(xiàn)金產(chǎn)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(yīng)將擬放棄的非流動(dòng)資產(chǎn)（或處置組）分類(lèi)為持有待售。因?yàn)槠滟~面價(jià)值將主要通過(guò)持續(xù)使用來(lái)收回。

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