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6企业持有待售的固定资产和其他非流动资产,如何进行确认和计量?根据《财政部关于印发<企业会计准则解释第1号>的通知》(财会[2007]14号)规定:“《企业会计准则第4号——固定资产》第二十二条规定,企业对于持有待售的固定资产,应当调整该项固定资产的预计净残值,使该固定资产的预计净残值反映其公允价值减去处置费用后的金额,但不得超过符合持有待售条件时该项固定资产的原账面价值,原账面价值高于调整后预计净残值的差额,应作为资产减值损失计入当期损益。同时满足下列条件的非流动资产应当划分为持
6 How to confirm and measure the fixed assets and other non-current assets held for sale? According to the Notice of the Ministry of Finance on Issuing Accounting Standard for Business Enterprises No. 1 (Cai Kuai [2007] No. 14): ”Enterprise Accounting Standards No. 4 - Fixed Assets" Article 22 stipulates that enterprises holding the sale of fixed assets should be adjusted for the estimated net residual value of the fixed assets, so that the estimated net residual assets Value reflects the fair value less costs of disposal, but it should not exceed the original book value of the fixed assets when the conditions for sale are met. The difference between the original book value and the estimated net residual value should be treated as the asset minus Value loss is included in profit or loss for the current period.At the same time meet the following conditions of non-current assets should be divided into holding