Discontinued operations（非持續(xù)經(jīng)營）是什么_2021年ACCA考試FR知識點(diǎn)
與其戰(zhàn)勝敵人一萬次，不如戰(zhàn)勝自己一次。今天東奧小編就來為大家整理了ACCA考試FR科目知識點(diǎn)，一起來看一下吧。
【內(nèi)容導(dǎo)航】
Discontinued operations 非持續(xù)經(jīng)營
【知識點(diǎn)】
Discontinued operations 非持續(xù)經(jīng)營
Discontinued operations 非持續(xù)經(jīng)營
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
有夢就別怕痛，想贏就別喊停!以上就是東奧小編為大家準(zhǔn)備的ACCA考試知識點(diǎn)了，希望對大家能夠有所幫助。
注：以上內(nèi)容來自Crystal老師基礎(chǔ)班第43講
(本文為東奧會計(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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