Discontinued operations(終止經(jīng)營)是什么_2022年ACCA考試FR知識點

來源：東奧會計在線責(zé)編：田彤2022-09-21 09:19:41

夢想的罐頭沒有保存期限，只有打開與否。12月ACCA考試報名已經(jīng)于8月9日開始，尚未完成報名的同學(xué)們請抓緊時間。已經(jīng)完成報名的同學(xué)請調(diào)整學(xué)習(xí)狀態(tài)，鞏固基礎(chǔ)知識點。今天整理了FR科目Discontinued operations(終止經(jīng)營)相關(guān)知識點，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

Discontinued operations-終止經(jīng)營

【知識點】

Discontinued operations-終止經(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.

松馳的琴弦，永遠(yuǎn)奏不出美妙的樂曲。以上就是為大家整理的FR科目考試知識點了，12月ACCA考試時間已經(jīng)公布，請各位同學(xué)據(jù)此調(diào)整學(xué)習(xí)計劃，爭取一次通過ACCA考試。

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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