Discontinued operations(終止經(jīng)營(yíng))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2022-09-21 09:19:41

夢(mèng)想的罐頭沒(méi)有保存期限，只有打開(kāi)與否,。12月ACCA考試報(bào)名已經(jīng)于8月9日開(kāi)始,，尚未完成報(bào)名的同學(xué)們請(qǐng)抓緊時(shí)間,。已經(jīng)完成報(bào)名的同學(xué)請(qǐng)調(diào)整學(xué)習(xí)狀態(tài)，鞏固基礎(chǔ)知識(shí)點(diǎn),。今天整理了FR科目Discontinued operations(終止經(jīng)營(yíng))相關(guān)知識(shí)點(diǎn)，具體內(nèi)容如下,。

【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.

松馳的琴弦，永遠(yuǎn)奏不出美妙的樂(lè)曲,。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(guò)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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