ACCA知识点：IFRS 5——持有待售非流动资产和终止经营

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.

本国际财务报告准则的目的是规范持有待售资产的会计处理，以及终止经营的列报和披露。特别地，本国际财务报告准则要求：

（1）符合条件而分类为持有待售的资产，金额以账面价值和公允价值减去销售成本孰低者计量，并停止对该类资产计提折旧；

（2）在财务状况表中单独披露分类为持有待售的资产，以及属于分类为持有待售处置组的资产和负债；以及

（3）终止经营的结果在综合收益表中单独列报。

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.

本国际财务报告准则：

（1）采用“持有待售”这一分类；

（2）引入了处置组的概念，即在单个交易中，作为一个组合以销售或其他方式处置的一组资产，以及该交易中将被转让的与这些资产直接相关的负债。

（3）在经营满足分类为持有待售条件的时点，或者主体已处置了该经营时，将其分类为终止经营。

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.

如果其账面价值将主要通过出售而不是持续使用收回，则主体应当将该非流动资产（或处置组）分类为持有待售。

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.

为此，该资产（或处置组）必须在其当前状况下仅根据销售此类资产（或处置组）的通常和惯用条款即可立即出售，而且其出售必须是很可能的。

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.

为达到很可能出售的条件，适当级别的管理层必须承诺计划出售该资产（或处置资产组），并且已经开始积极展开寻找买家和完成计划的活动。而且，该资产（或处置组）必须以其当前公允价值相关的合理价格积极地寻找市场以出售。此外，该出售应当是预计自分类日起一年以内即可满足作为完整销售进行确认的条件，除非段落9所允许的，并且，完成计划所要求的行动应当表明，该计划不可能发生重大变更或者将被撤销。

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.

终止经营，是主体的组成部分已经被处置，或者被分类为持有待售，并且

（1）代表一项独立的主要业务或者主要经营区域，

（2）是一项处置独立的主要业务或者主要经营区域的单个协调计划的一部分，或者

（3）只是为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.

主体的组成部分，包括在经营上和财务报告的目的，能够从主体的其余部分明确分开的经营或现金流量。换句话说，主体的组成部分在为使用而持有时即是一项现金产生单元或现金产生单元的组合。

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.

主体不应将拟放弃的非流动资产（或处置组）分类为持有待售。因为其账面价值将主要通过持续使用来收回。

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