持有待售資產(chǎn)后續(xù)計(jì)量是什么_2022年ACCA考試FR知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-09-13 09:23:45

只要你足夠努力，陽光會(huì)穿破厚厚的云層，照進(jìn)你的人生。12月ACCA考試報(bào)名已經(jīng)于8月9日開始，尚未完成報(bào)名的同學(xué)們請抓緊時(shí)間。今天整理了FR科目Subsequent measurement of Non-current assets held for sale/disposal group(持有待售資產(chǎn)后續(xù)計(jì)量)相關(guān)知識(shí)點(diǎn)，一起來看看吧。

【內(nèi)容導(dǎo)航】

Subsequent measurement of Non-current assets held for sale/disposal group-持有待售資產(chǎn)后續(xù)計(jì)量

【知識(shí)點(diǎn)】

Subsequent measurement of Non-current assets held for sale/disposal group-持有待售資產(chǎn)后續(xù)計(jì)量

Non-current assets held for sale should not be depreciated, even if they are still being used by the entity.

Non-current asset held for sale should be remeasured at each reporting date at which it is still classified as held for sale, any further impairment loss is charged to profit or loss.

However, the fair value less costs of disposal of the asset increases, then the impairment loss can be reversed to the extent of the previous impairment losses recognised under IFRS 5 or under IAS 36.

Non-current assets held for sale/disposal group that is no longer classified as held for sale is measured at the lower of:

Its carrying amount before it was classified as held for sale, adjusted for any depreciation that would have been charged had the asset not been held for sale.

Its recoverable amount at the date of the decision not to sell.

漫天星光沿途散播，長路的盡處有燈火。以上就是為大家整理的FR科目考試知識(shí)點(diǎn)了，12月ACCA考試時(shí)間已經(jīng)公布，請各位同學(xué)據(jù)此調(diào)整學(xué)習(xí)計(jì)劃，爭取一次通過ACCA考試。

注：以上內(nèi)容來自王茜老師基礎(chǔ)精講班第43講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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