持有待售資產(chǎn)后續(xù)列報(bào)是什么_2022年ACCA考試FR知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-09-16 09:19:01

才華是刀刃，辛苦是磨刀石，再鋒利的刀刃，若日久不磨，也會(huì)生銹。12月ACCA考試報(bào)名已經(jīng)于8月9日開始，尚未完成報(bào)名的同學(xué)們請(qǐng)抓緊時(shí)間。今天整理了FR科目Presentation of Non-current assets held for sale/disposal group(持有待售資產(chǎn)后續(xù)列報(bào))相關(guān)知識(shí)點(diǎn)，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

Presentation of Non-current assets held for sale/disposal group-持有待售資產(chǎn)后續(xù)列報(bào)

【知識(shí)點(diǎn)】

Presentation of Non-current assets held for sale/disposal group-持有待售資產(chǎn)后續(xù)列報(bào)

A non-current asset (or disposal group) classified as held for sale should be presented separately from other assets in the statement of financial position. The liabilities of a disposal group should be presented separately from other liabilities in the statement of financial position.

Assets and liabilities held for sale should not be offset.

IFRS 5 requires non-current assets or disposal groups held for sale to be shown as a separate component of current assets/current liabilities.

讀的書愈多，就愈親近世界，愈明了生活的意義，愈覺得生活的重要。以上就是為大家整理的FR科目考試知識(shí)點(diǎn)了，12月ACCA考試時(shí)間已經(jīng)公布，請(qǐng)各位同學(xué)據(jù)此調(diào)整學(xué)習(xí)計(jì)劃，爭(zhēng)取一次通過ACCA考試。

注：以上內(nèi)容來(lái)自王茜老師基礎(chǔ)精講班第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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