Discontinued operations是什么_2023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2023-04-10 09:53:58

沒(méi)有人可以隨心所欲地活著，生命即是束縛。但我們卻可以經(jīng)由努力與取舍，讓生活盡可能接近你想象中的模樣。acca被譽(yù)為“國(guó)際財(cái)會(huì)界的通行證”，含金量較高。每年都有大量考生報(bào)名參加考試。今天整理了FR科目Discontinued operations(終止經(jīng)營(yíng))相關(guān)知識(shí)點(diǎn)，正在備考的同學(xué)們來(lái)看看吧。

【內(nèi)容導(dǎo)航】

Discontinued operations-終止經(jīng)營(yíng)

【知識(shí)點(diǎn)】

Discontinued operations-終止經(jīng)營(yíng)

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.

生活不是一場(chǎng)賽跑，生活是一場(chǎng)旅行，要懂得好好欣賞每一段的風(fēng)景。不要只因一次失敗，就放棄你原來(lái)決心想達(dá)到的目的。以上就是為大家整理的FR科目考試知識(shí)點(diǎn)了，2023年6月acca考試報(bào)名已開(kāi)始，想要參加考試的同學(xué)需抓緊時(shí)間報(bào)名。

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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