持有待售資產(chǎn)后續(xù)計量是什么_2023年ACCA考試FR知識點

來源：東奧會計在線責(zé)編：田彤2023-04-03 09:27:38

讀書謂已多，撫事知不足。2023年6月acca報名已經(jīng)開始，同學(xué)們需在晚期報名截止前完成報名繳費。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)計量)相關(guān)知識點，正在備考的同學(xué)們來看看吧。

【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)計量

【知識點】

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

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.

書山有路勤為徑，學(xué)海無涯苦作舟。以上就是為大家整理的FR科目考試知識點了，2023年6月acca考試報名已開始，想要參加考試的同學(xué)需抓緊時間報名。

注：以上內(nèi)容來自王茜老師基礎(chǔ)精講班第43講

(本文為東奧會計在線原創(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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