待出售處分群組 - 會計

By Ingrid
at 2009-11-21T18:50
at 2009-11-21T18:50
Table of Contents
非流動資產和處分群組被分類為待出售非流動資產和待出售處分群組時,應按帳面價值與
淨公平價值孰低衡量,並停止計提所有的折舊、折耗和攤銷,即使資產仍在營運中亦然。
請問這裡所提到停止計提攤銷的部分,如果待出售處分群組中有包含持有到到期日的債券
,收到利息時,應該繼續攤銷呢? 還是全數認列為利息收入?
書中又提到在分擔減損損失時,使用特別會計準則的非流動資產不參與分擔,並提到下面
幾項:
1.遞延所得稅資產
2.退休金資產
3.金融資產
4.保險合約權利
5.生物性資產
請問其中的金融資產是否包含原始產生之放款、資本租賃資產呢?
謝謝您的回應^^
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