「売却目的で保有する資産」はIFRSの財務諸表で広く一般的に用いられる勘定科目名です。
Assets held for sale
(訳)Current assets other than assets held for sale...
(訳)Liabilities other than liabilities directly associated with assets held for...
(訳)Liabilities directly associated with assets held for sale...
(訳)Loss (gain) on sale and retirement of property, plant and...
(訳)Proceeds from sale of intangible assets...
(訳)Proceeds from sale of investments accounted for using equity method...
(訳)Proceeds from sale of available-for-sale financial assets...
(訳)Proceeds from sale of other financial assets...
(訳)Other elements for components of goodwill and intangible assets...
(訳)Loss on sale of available-for-sale financial assets...
タグ:Assets, for, held, sale