Acer 2007 Annual Report Download - page 75
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72
liability, then the amount recognized in
equity is reclassied into prot or loss in the
same period or periods during which the asset
acquired or liability assumed affects prot or
loss.
( j ) Noncurrent assets held f or sale and
discontinued operation
Noncurrent assets and groups of assets and
liabilities which comprise disposal groups
are classified as “held for sale” when all of
the following criteria are met: a decision has
been made to sell, the assets are available for
immediate sale in their present condition subject
only to terms that are usual and customary for
sales of such assets (or disposal groups), and
their sale within one year is highly probable.
Noncurrent assets or disposal groups classified
as “held for sale” are measured at the lower of
their book value or fair value less costs to sell.
Noncurrent assets or disposal groups classified
as held for sale are not depreciated, amortized
or depleted. Total assets and total liabilities are
each shown separately and excluded from the
individual line items of the consolidated balance
sheets. Interest and other expenses attributable
to the liabilities of a disposal group classied as
held for sale shall continue to be recognized.
An impairment loss is recognized for any
initial or subsequent write-down of the assets
(or disposal groups) to fair value less costs to
sell in the consolidated statements of income.
A gain from any subsequent increase in fair
value less costs to sell of an asset (or a disposal
group) shall be recognized, but not in excess of
the cumulative impairment loss that has been
recognized and the amount that is allowed to
be recovered in accordance with SFAS No. 35
“Impairment of Assets”.
The present at ion of a n ope ra tio n as a
discontinued operation is limited to a component
of an entity that either has been disposed of or
is classied as held for sale. A component of an
entity comprises operations and cash ows that
can be distinguished clearly, both operationally
and for financial reporting purposes, from the
rest of the entity. A component that previously
was held for use will have been one or more
cash-generating units.
(k) Equity method investments
Long-term equity investments in which the
Consolidated Companies, directly or indirectly,
own 20% or more of the investee’s voting shares,
or less than 20% of the investee’s voting shares
but are able to exercise signicant inuence over
the investee’s operating and financial policies,
are accounted for using the equity method. Prior
to January 1, 2006, differences between the
acquisition cost and net equity of the investee
that could not be attributed to any reason were
amortized over ve years as investment income
or losses.
The Consolidated Companies adopted amended
SFAS No. 5 “Long-term Investments under
Equity Method” commencing from January
1, 2006. The investment cost in excess of
identifiable net assets is recorded as investor-