F7/P2 考试高频准则小结（二）

Asset Adjustment:

IAS16 Property, Plant and Equipment;

IAS 36 Impairment of Assets;

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations;

下面我们就复习一下各个准则的内容。

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

目的（Purpose）

To enable users of financial statements to evaluate the financial effects of:

discontinued operations; and

disposals of non-current assets (or disposal groups).

Disclosures in IFRSs other than IFRS 5 do not apply to noncurrent assets classified as discontinued operations or held for sale unless such disclosures:

are a specific requirement for such assets when classified as held for sale or discontinued operations; or

relate to information about measurement which is outside the scope of IFRS 5 and not otherwise disclosed in the financial statements.

易混点：

Measurement principles for held for sale items:

Before classification: in accordance with applicable IFRSs.

After classification: at the lower of carrying amount and fair value less costs to sell.

Impairment must be considered on classification and subsequently.

Assets held for sale are:

not depreciated; and

presented separately on the statement of financial position.

A previously consolidated subsidiary now held for sale is consolidated until actually disposed.

A discontinued operation is a component which has been disposed of or is classified as held for sale and:

represents a separate major line of business or a geographical area of operations and is part of a single coordinated plan; or

a subsidiary acquired exclusively for resale (with disposal of control.)

Discontinued operations are presented as a single amount in the statement of profit or loss and other comprehensive income.

Detailed disclosure is required either in the notes or in the statement of profit or loss and other comprehensive income distinct from continuing operations.