瑞华研究丨问题1-1-53（出售前仍继续使用的固定资产是否列报为持有待售资产及其核算问题）

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问题1-1-53（出售前仍继续使用的固定资产是否列报为持有待售资产及其核算问题）

问题：

根据“背景”部分的信息，在交付之前仍在继续使用的拟出售飞机是否应列报为持有待售资产？公司应如何对其核算？

背景：

某航空公司于2012年12月31日前完成了与处置3架飞机相关的事宜，包括：（1）通过董事会决议及股东会决议；（2）与购买方签订飞机转让协议；（3）计划于2013年10月向购买方移交飞机。在资产负债表日（2012年12月31日）至交付日期间，该3架飞机仍作为该航空公司的资产进行运营，带来经济利益流入，同时为了满足飞机运营及资产交付条件的需要，仍将发生运营成本及维修支出等现金流出。

解答：

1、《企业会计准则第42号——持有待售的非流动资产、处置组和终止经营》第五条规定：“企业主要通过出售（包括具有商业实质的非货币性资产交换，下同）而非持续使用一项非流动资产或处置组收回其账面价值的，应当将其划分为持有待售类别”。

同时，参照IFRS 5《持有待售的非流动资产和终止经营》第6段规定：“Anentity shall classify a non-current asset (or disposal group) as held for saleif its carrying amount will be recovered principally through a sale transactionrather than through continuing use.”（即：如果一项非流动资产（或处置组）的账面价值将主要通过一项出售交易而收回，而不是通过对该资产的持续使用收回，则该项非流动资产（或处置组）应分类为持有待售。）

《企业会计准则第42号——持有待售的非流动资产、处置组和终止经营》第六条规定：“非流动资产或处置组划分为持有待售类别，应当同时满足下列条件：（一）根据类似交易中出售此类资产或处置组的惯例，在当前状况下即可立即出售；（二）出售极可能发生，即企业已经就一项出售计划作出决议且获得确定的购买承诺，预计出售将在一年内完成。有关规定要求企业相关权力机构或者监管部门批准后方可出售的，应当已经获得批准。确定的购买承诺，是指企业与其他方签订的具有法律约束力的购买协议，该协议包含交易价格、时间和足够严厉的违约惩罚等重要条款，使协议出现重大调整或者撤销的可能性极小。”

IFRS5第7段规定：“For this to bethe case, the asset (or disposal group) must be available for immediate sale inits present condition subject only to terms that are usual and customary forsales of such assets (or disposal groups) and its sale must be highly probable.”（即，为了满足上述条件，该项资产（或处置组）应能够立即以其当前的状态出售，且仅受限于出售该类资产通常遵循的条款和惯例，且其出售应当是有很大可能性的。）

即，要符合“持有待售资产”的定义和确认条件，应满足的一个基本条件是：该资产（或者处置组）应能够立即以其当前的状态出售，且仅受限于出售该类资产通常遵循的条款和惯例。

因此，参照下文“权威指引”部分例1之（b），由于本案例中拟出售的飞机目前仍在运营中，从签约到交付飞机的时限已经超出了对该类资产交易中通常遵循的条款和惯例得到履行所需的时间，因此该飞机不满足“能够立即以其当前的状态出售，且仅受限于出售该类资产通常遵循的条款和惯例”这一条件，不应划分为持有待售资产，仍作为正常的固定资产进行核算和列报。

2、《企业会计准则第4号——固定资产》第十四条规定：“应计折旧额，是指应当计提折旧的固定资产的原价扣除其预计净残值后的金额。已计提减值准备的固定资产，还应当扣除已计提的固定资产减值准备累计金额。”；“预计净残值，是指假定固定资产预计使用寿命已满并处于使用寿命终了时的预期状态，企业目前从该项资产处置中获得的扣除预计处置费用后的金额”。根据这一规定，由于已经签署了明确的出售协议，其出售净收益可以可靠确定，因此可以将按照销售合同确定的出售净价（出售价款减去预计处置费用和相关税费）作为对预计净残值的估计金额，如果预计净残值高于目前的账面价值的，则以目前的账面价值为限。

权威指引：

IFRS5在其后附的示例“Guidance on Implementing IFRS 5 Non-current Assets Held for Sale and Discontinued Operations”中，对于如何判断满足“持有待售资产”的确认条件，给出了下列举例：

Toqualify for classification as held for sale, a non-current asset (or disposalgroup) must be available for immediate sale in its present condition subjectonly to terms that are usual and customary for sales of such assets (ordisposal groups) (paragraph 7). A non-current asset (or disposal group) isavailable for immediate sale if an entity currently has the intention andability to transfer the asset (or disposal group) to a buyer in its presentcondition. Examples 1–3 illustrate situations in which the criterion inparagraph 7 would or would not be met.

Example1

An entityis committed to a plan to sell its headquarters building and has initiatedactions to locate a buyer.

(a)The entity intends to transfer the building to a buyer after it vacates thebuilding. The time necessary to vacate the building is usual and customary forsales of such assets. The criterion in paragraph 7 would be met at the plancommitment date.

b)The entity will continue to use the building until construction of a newheadquarters building is completed. The entity does not intend to transfer theexisting building to a buyer until after construction of the new building iscompleted (and it vacates the existing building). The delay in the timing ofthe transfer of the existing building imposed by the entity (seller)demonstrates that the building is not available for immediate sale. Thecriterion in paragraph 7 would not be met until construction of the newbuilding is completed, even if a firm purchase commitment for the futuretransfer of the existing building is obtained earlier.

Example2

An entityis committed to a plan to sell a manufacturing facility and has initiatedactions to locate a buyer. At the plan commitment date, there is a backlog ofuncompleted customer orders.

(a)Theentity intends to sell the manufacturing facility with its operations. Anyuncompleted customer orders at the sale date will be transferred to the buyer.The transfer of uncompleted customer orders at the sale date will not affectthe timing of the transfer of the facility. The criterion in paragraph 7 wouldbe met at the plan commitment date.

(b)The entity intends to sell the manufacturing facility, but without itsoperations. The entity does not intend to transfer the facility to a buyeruntil after it ceases all operations of the facility and eliminates the backlogof uncompleted customer orders. The delay in the timing of the transfer of thefacility imposed by the entity (seller) demonstrates that the facility is notavailable for immediate sale. The criterion in paragraph 7 would not be metuntil the operations of the facility cease, even if a firm purchase commitmentfor the future transfer of the facility were obtained earlier.

Example3

Anentity acquires through foreclosure a property comprising land and buildingsthat it intends to sell.

(a)Theentity does not intend to transfer the property to a buyer until after itcompletes renovations to increase the property's sales value. The delay in thetiming of the transfer of the property imposed by the entity (seller)demonstrates that the property is not available for immediate sale. Thecriterion in paragraph 7 would not be met until the renovations are completed.

(b)After the renovations are completed and the property is classified as held forsale but before a firm purchase commitment is obtained, the entity becomesaware of environmental damage requiring remediation. The entity still intendsto sell the property. However, the entity does not have the ability to transferthe property to a buyer until after the remediation is completed. The delay inthe timing of the transfer of the property imposed by others before a firmpurchase commitment is obtained demonstrates that the property is not availablefor immediate sale. The criterion in paragraph 7 would not continue to be met.The property would be reclassified as held and used in accordance withparagraph 26.

即：为满足划归为持有待售类别的条件，非流动资产（或处置组）必须在其当前状态下仅根据类似资产（或处置组）的通常和惯用条款即可立即出售（第7段）。如果主体在其现有条件下有意图并有能力将某非流动资产（或处置组）按其当前状态转让给买方，那么就认为该资产（或处置组）可供立即出售。例1至例3列出了几种符合或不符合第7段标准的情况。

例1

一主体承诺出售其总部大楼的计划，并已开始寻找买方的行动。

(a)该主体要等大楼清空后才将大楼转让给买方。对于这类资产的出售而言，清空大楼所需的时间是正常的和合乎惯例的。那么，在计划制订日就符合第7段的标准。

(b)该主体将继续使用大楼，直至新总部大楼建成，在新楼建成（并且现有大楼清空）之前主体不打算将现有大楼转让给买方。该主体（卖方）对现有大楼转让附加的这种时间上的推延表明该大楼还不能立即出售。直到新楼建成时才能符合第7段的标准，即使早就获得了关于现有大楼未来转让的确定购买承诺。

例2

一主体承诺出售一台生产设备的计划，并已开始寻找买方的行动。在计划制订日，积压了一些未完成的顾客订单。

(a)该主体打算将生产设备连同其作业一起出售。出售日未完成的顾客订单也将随之转让给买方。出售日未完成顾客订单的转让并不影响设备转让的时间。那么，在计划制订日就符合准则第7段的标准。

(b)该主体打算仅出售生产设备本身，而不附带其作业。主体将在停止对该设备的全部作业并消除积压的未完成顾客订单后，才会将设备转让给买方。该主体（卖方）对设备转让附加的这种时间上的推延表明该设备还不能立即出售。直到设备停止作业后才符合第7段的标准，即使早就获得了关于该设备未来转让的确定购买承诺。

例3

一主体通过没收抵押品取得一项不动产（包括土地和建筑物），并打算出售。

(a)该主体直到对该不动产进行更新改造以提高其销售价值后才转让给买方。该主体（卖方）对不动产转让附加的这种时间上的推延表明该不动产还不能立即出售。直到更新改造完成后才符合第7段的标准。

(b)在更新改造完成并将不动产划归为持有待售资产后，但在获得确定购买承诺之前，该主体开始意识到需要补救的环境的破坏。主体仍将出售该不动产。但是，直到补救措施完成后主体才有能力转让该不动产。获得确定购买承诺之前其他人对该不动产转让强加的时间上的推延表明该不动产还不能立即出售。不再符合第7段的标准。该不动产应根据IFRS 5第26段的要求重新划归为持有并使用。

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扩展及学习笔记：

1.一项资产是通过出售而收回，还是通过持续使用而收回，是划分持有待售资产的衡量标准之一；

2.划分为持有待售的资产，应同时满足以下条件：（一）根据类似交易中出售此类资产或处置组的惯例，在当前状况下即可立即出售；（二）出售极可能发生，即企业已经就一项出售计划作出决议且获得确定的购买承诺，预计出售将在一年内完成。有关规定要求企业相关权力机构或者监管部门批准后方可出售的，应当已经获得批准。

3.对于能够立即出售的条件可以参考IFRS的权威指引的相关案例。

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