ACCA考点Non-current assets held for sale and discontinued operations怎么去理解？

想要更好的通过ACCA每科的考试，掌握知识点是很关键的。ACCA考点比较多，知识点的学习自然需要学员下功夫才可以。那么，ACCA考点Non-current assets held for sale and discontinued operations怎么去理解？

要想掌握Non-current assets held for sale and discontinued operations的内容，学员必须要了解其考察的知识点是什么，需要掌握的内容是什么。因此在学习的时候要善于去总结，去理解知识点的内容。下面是为大家总结的几点知识点的学习：

Disposal group is a group of assets to be disposed of together as a group in a single transaction and liabilities directly associated with those assets that will be transferred in the transaction。

1) 形式：a group of CGUs，单一 CGU，或 CUG 部分

2) 价值的衡量：是以卖来实现，而非持续使用 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 sales transaction rather than through continuing use.

3) 认定条件 criteria：

a) 价格合理 Reasonable price in active market

b) 方案不会有很大变化或撤回 no significant change or withdraw the plan

c) 一定级别管理层通过方案 management committed

d) 积*寻找买家 Active programme to locate a buyer

e) 一年内卖 within one year

4) 入账：一旦认定为要卖，则 carrying value 记录为 fair value less cost of sale，差额计入 P&L。 (如果整个 CGU 减值，则先记在其中的 GW 中，然后其他)。不再摊销/折旧。

5) 后续计量：FV 增值的话，可以折回之前减值损失，但不超过减值损失部分。

6) 以资产+负债形式，单列披露。

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