Discontinued Operations & Held for Sale — ASC 205-20/360 vs IFRS 5

作者:Sajiv Francis 约 1 分钟阅读 更新日期:2026-07-22 标签:FI, CO, 财务

Held-for-sale measurement is aligned (lower of carrying amount and fair value less costs to sell; depreciation stops). The definition of a discontinued operation differs.

AreaUS GAAP (ASC 205-20 / 360)IFRS (IFRS 5)
Held-for-sale measurementLower of carrying amount and FV less costs to sell; stop depreciationSame
Discontinued operationA component disposal representing a strategic shift with a major effectA separate major line of business or geographical area, held for sale or disposed

More disposals can qualify as discontinued under IFRS in some cases.

An educational reference and original synthesis — not investment advice, and not a substitute for the standard. Consult ASC 205-20 / ASC 360 / IFRS 5 directly.

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