IFRS 5 Non-current assets held for sale and Discontinued operations Part A
IFRS5 Non-current assets held for sale and Discontinued operations中对于母公司处置子公司的准则应用比较复杂，但一般不涉及相关计算，下列内容适用于母公司在处置子公司时与IFRS 5相关的准则运用：
Classification as discontinuing (分类至非持续经营)
A discontinued operation is a component of an entity that either has been disposed of or is classified as held for sale, and:
•represents either a separate major line of business or a geographical area of operations, and •is part of a single coordinated plan to dispose of a separate major line of business  or geographical area of operations, or
•is a subsidiary acquired exclusively with a view to resale and the disposal involves loss of control.
一般情况下，当集团母公司决定处置一条生产线(注: 不是非流动资产，因为对于准备处置的非流动资产属于Non-current assets held for sale)、经营分部和子公司时，我们称之为非持续经营。
Disposal group: A group of assets to be disposed of, by sale or otherwise, together as a group in a single transaction, and liabilities directly associated with those assets that will be transferred in the transaction.
由于在一个生产线、经营分部和子公司的处置业务中会涉及到一系列资产和负债，所以它们也称之为处置组(disposal group)。
An entity shall classify a non-current asset (or disposal group) as held for sale if its carrying amount will be recovered principally through a sale transaction rather than through continuing use. 如果公司需要通过出售而非持续使用非流动资产(或处置组)，则这些非流动资产(或处置组)需要被重新分类为待处置资产。总结上述几点可以得出当母公司决定处置子公司时，可以将其对子公司的投资重新分类为待处置资产，但这个重分类根据IFRS 5还需要符合下列条件：The asset (or disposal group) must be available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such assets (or disposal groups) and its sale must be highly probable. In addition, the sale should be expected to qualify for recognition as a
completed sale within one year from the date of classification, and actions required to complete the plan should indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn.
Part B
但在完全处置子公司之前，子公司的经营会带来损益和现金流，其处理方法如下：
Income statement presentation (损益表的披露).
The sum of the post-tax profit or loss of the discontinued operation and the post-tax gain or loss recognized on the measurement to fair value less cost to sell or fair value adjustments on the disposal of the assets (or disposal group) should be presented as a single amount on the face of the statement of comprehensive income. If the entity presents profit or loss in a separate income statement, a section identified as relating to discontinued operations is presented in that separate statement.
非持续经营公司产生的税后利润或亏损，或对于非持续经营公司中资产的变动和处置（需要单独列示在综合收益表中（Statement of Comprehensive Income）。
for the saleDetailed disclosure of revenue, expenses, pre-tax profit or loss and related income taxes is required eit
her in the notes or in the statement of comprehensive income in a section distinct from continuing operations. Such detailed disclosures must cover both the current and all prior periods presented in the financial statements.
对于非持续经营公司的收入、费用、税前利润和相关所得税可以在报表附注中披露，也可以在综合收益表中（Statement of Comprehensive Income）单独的列示，但一定要和持续经营的业务相区别，并且具体的披露需要涵盖当前和以前年度的相关信息。
Cash flow statement presentation (现金流量表的披露)
The net cash flows attributable to the operating, investing, and financing activities of a discontinued operation shall be separately presented on the face of the cash flow statement or disclosed in the notes.
对于非持续经营公司现金流量表中的生产经营活动、投资活动和融资活动产生的现金流需要在现金流量表中单独列示或在报表附注中披露。

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