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Discontinued operations（停止經(jīng)營(yíng)）是什么_2020年ACCA考試FR知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：楊柳2020-12-18 10:35:29

時(shí)間飛快，轉(zhuǎn)眼間進(jìn)入2020年下半年，備考ACCA考試，一定要熟練掌握各科目知識(shí)點(diǎn)，為此東奧小編為大家整理了ACCA考試FR科目知識(shí)點(diǎn)，希望能夠幫助到大家。

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【內(nèi)容導(dǎo)航】

Discontinued operations停止經(jīng)營(yíng)

【知識(shí)點(diǎn)】

Discontinued operations停止經(jīng)營(yíng)

Discontinued operations停止經(jīng)營(yíng)

Discontinued operation: A component of an entity that has either been disposed of, or is classified as held for sale, and:

Represents a separate major line of business or geographical area of operations

Is part of a single coordinated plan to dispose of a separate major line of business or geographical area of operations, or

Is a subsidiary acquired exclusively with a view to resale

Component of an entity: Operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity

心態(tài)決定成敗，ACCA考試難度比較大，我們一定要及時(shí)調(diào)整好心態(tài)，從容應(yīng)對(duì)考試，爭(zhēng)取順利通關(guān)。

注：以上內(nèi)容來(lái)自Crystal老師基礎(chǔ)班第43講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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