问题
单项选择题
An analyst does research on the reclassification of non-current assets. A company reclassifies a non-current asset from held-for-use to held-for-sale. At that time, the asset's carrying value is greater than its fair value less costs to sell, and the company most likely recognizes:（）
A. a gain.
B. a loss.
C. neither a loss nor a gain.
答案
参考答案：B
解析：
当管理层停止使用一项长期资产而改为出售时，该长期资产将被重新分类，即从“持有为使用”改为“持有为出售”；如果该长期资产在重新分类时的账面价值超过去除销售成本后的公允价值，则这部分减值需要确认，即将该长期资产减值到去除销售成本后的公允价值。