文章基本信息

标题：Implication of IFRS 5 in entities insolvency accounting
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作者：A. MONEA ; A. DAVID ; A. BĂNEŞ 等
期刊名称：Universitatea de Stinte Agricole si Medicina Veterinaria a Banatului Timisoara. Lucrari Stiintifice. Seria I. Management Agricol
印刷版ISSN：1453-1410
出版年度：2012
卷号：XIV
期号：3
页码：245-251
出版社：Universitatea de Stiinte Agricole si Medicina Veterinara a Banatului Timisoara
摘要：IFRS 5 refers to the International Financial Reporting Standards relating to Non-current assets held for sale and discontinued operations. If a non-current asset is 'held for sale', the economic benefit of that asset is obtained through the asset's sale rather than through its continuous use in the business (future economic benefit). Such assets cease to be depreciated as they are no longer being consumed by the business
关键词：discontinued operation; sale transaction; non-current asset