摘要：The fixed assets held for sale have a special accounting treatment, being used by companies as a result
of managerial decisions aimed at creating new sources of financing during financial crisis situations. In this
context of economic instability, companies are oriented towards financial stability rather than towards achieving
steady profit growth. As a result of the sale of assets, the disinvestment process has been achieved, which has
gained amplitude in recent years. This paper presents the phenomenon of disinvestment and the accounting
characteristics of fixed assets held for sale by a company, analyzing the principles of recognition, classification
of fixed assets for sale, as well as the accounting treatments applicable to them, referring to the specialty
literature, the national and international norms.
关键词：assets held for sale; disinvestment; agriculture; fair value; Altman model
