什么是PPE？ ppe是什么意思啊( 三 )

?The sale is highly probable
?Management is committed a plan to sell the item
?An active program to locate a buyer has been initiated
?The item is been actively marketed at a reasonable price in relation to its current fair value
?The sale is expected to be completed within one year from date ofclassification
?It is unlikely that the plan will change significantly or bewithdraw

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只有满足以上所有条件后，PPE才能被reclassify到Held for sale中。在reclassify的时候：if carrying valueof PPE is higher than the fair value less cost to sell the PPE, the asset wouldonly be reported at the fair value less cost to sell, and the different withthe carrying value would be reported in profit or loss (其实也就基于impairment基本原理，不过因为企业对资产目前的持有目的已经不再是继续在运营中使用，所以资产本身的value in use也就对该资产并无实际意义，所以不做考虑) 。
Held for sale asset必须在presentation的时候放在current asset中，并且如果held for sale的是cash generatingunit，而不仅仅是单独资产，如果cash generating unit中存在liability： asset andliability cannot be offset, they should be presented separately in the statement of financial position.
【什么是PPE？ ppe是什么意思啊】

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什么是PPE？ ppe是什么意思啊( 三 )

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