مجموعه‌ واحد: گروهی از داراییها و بدهیهای وابسته به آن که به عنوان یک مجموعه واحد واگذار یا برکنار خواهد شد. (استاندارد حسابداری شماره 31 داراییهای غیرجاری نگهداری شده برای فروش و عملیات متوقف شده (مصوب 1388))

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. The group includes goodwill acquired in a business combination if the group is a cash‑generating unit to which goodwill has been allocated in accordance with the requirements of paragraphs 80⁠–⁠87 of IAS 36 Impairment of Assets (as revised in 2004) or if it is an operation within such a cash‑generating unit - IFRS 5 Non-current Assets Held for Sale and Discontinued Operations