持有待售資產(chǎn)確認(rèn)是什么_2022年ACCA考試FR知識(shí)點(diǎn)
零星的變好,，最后也會(huì)和星河一樣閃耀,。ACCA考試科目共有15門，考生若想一次通過(guò)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Recognition of Non-current assets held for sale/disposal group(持有待售資產(chǎn)確認(rèn))相關(guān)知識(shí)點(diǎn),，具體內(nèi)容如下,。
【內(nèi)容導(dǎo)航】
Recognition of Non-current assets held for sale/disposal group-持有待售資產(chǎn)確認(rèn)
【知識(shí)點(diǎn)】
Recognition of Non-current assets held for sale/disposal group-持有待售資產(chǎn)確認(rèn)
Recognition of Non-current assets held for sale/disposal group-持有待售資產(chǎn)確認(rèn)
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.
認(rèn)真生活就能找到生活里藏起來(lái)的糖果。以上就是為大家整理的FR科目考試知識(shí)點(diǎn)了,，12月ACCA考試報(bào)名正在進(jìn)行中,，想要參加考試的同學(xué)們請(qǐng)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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