持有待售資產(chǎn)確認是什么_2023年ACCA考試FR知識點
人的一生是由無數(shù)個今天總合而成，每個今天都充實的過，一生便會充實。2023年6月acca報名已經(jīng)開始，同學們需在晚期報名截止前完成報名繳費。今天整理了FR科目Recognition of Non-current assets held for sale/disposal group(持有待售資產(chǎn)確認)相關(guān)知識點，一起來看看吧。
【內(nèi)容導航】
Recognition of Non-current assets held for sale/disposal group-持有待售資產(chǎn)確認
【知識點】
Recognition of Non-current assets held for sale/disposal group-持有待售資產(chǎn)確認
Recognition of Non-current assets held for sale/disposal group-持有待售資產(chǎn)確認
A non-current asset (or disposal group) should be classified as held for sale if its carrying amount will be recovered principally through a sale transaction rather than through continuing use.
A number of detailed criteria must be met:
The asset must be available for immediate sale in its present condition.
Its sale must be highly probable (ie: significantly more likely than not).
For the sale to be highly probable.
善于獨立思考的人，知道自己想要什么。擁有充實的精神世界，才能釋放出由的靈魂，活出真實的模樣、也更容易接近人生的方向。以上就是為大家整理的FR科目考試知識點了，2023年6月acca考試報名已開始，想要參加考試的同學需抓緊時間報名。
注：以上內(nèi)容來自王茜老師基礎(chǔ)精講班第43講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)
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