持有待售資產(chǎn)是什么_2023年ACCA考試FR知識點
黑發(fā)不知勤學(xué)早,，白首方悔讀書遲,。2023年6月acca報名已經(jīng)開始，同學(xué)們需在晚期報名截止前完成報名繳費,。如在報考后需要更改報考信息或是退考,，需要在常規(guī)報名截止前完成操作。今天整理了FR科目Non-current assets held for sale/disposal group(持有待售資產(chǎn))相關(guān)知識點，具體內(nèi)容如下,。
【內(nèi)容導(dǎo)航】
Non-current assets held for sale/disposal group-持有待售資產(chǎn)
【知識點】
Non-current assets held for sale/disposal group-持有待售資產(chǎn)
Non-current assets held for sale/disposal group-持有待售資產(chǎn)
Disposal group: A group of assets to be disposed of, by sale or otherwise, together as a group in a single transaction, and liabilities directly associated with those assets that will be transferred in the transaction.
In practice, a disposal group could be a subsidiary, a cash-generating unit or a single operation within an entity).
一寸光陰一寸金,，寸金難買寸光陰。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(xué)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(xué)習(xí)使用,，禁止任何形式的轉(zhuǎn)載)
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