持有待售資產(chǎn)初始確認(rèn)是什么_2022年ACCA考試FR知識點(diǎn)

來源：東奧會計(jì)在線責(zé)編：田彤2022-09-11 05:47:21

山川不倦，挑燈夜讀。ACCA考試科目共有15門，考生若想一次通過ACCA考試，需要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，切忌三天打魚兩天曬網(wǎng)。今天整理了FR科目Initial measurement of Non-current assets held for sale/disposal group(持有待售資產(chǎn)初始確認(rèn))相關(guān)知識點(diǎn)，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

Initial measurement of Non-current assets held for sale/disposal group-持有待售資產(chǎn)初始確認(rèn)

【知識點(diǎn)】

Initial measurement of Non-current assets held for sale/disposal group-持有待售資產(chǎn)初始確認(rèn)

A non-current asset (or disposal group) that is held for sale should be measured at the lower of its carrying amount and fair value less costs of disposal.

An impairment loss should be recognised where fair value less costs of disposal is lower than carrying amount.

對未來的真正慷慨，是把一切都獻(xiàn)給現(xiàn)在。以上就是為大家整理的FR科目考試知識點(diǎn)了，12月ACCA考試報(bào)名正在進(jìn)行中，想要參加考試的同學(xué)們請抓緊時間報(bào)名。

注：以上內(nèi)容來自王茜老師基礎(chǔ)精講班第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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