持有待售資產(chǎn)是什么_2023年ACCA考試FR知識(shí)點(diǎn)
黑發(fā)不知勤學(xué)早,,白首方悔讀書遲,。2023年6月acca報(bào)名已經(jīng)開始,同學(xué)們需在晚期報(bào)名截止前完成報(bào)名繳費(fèi),。如在報(bào)考后需要更改報(bào)考信息或是退考,,需要在常規(guī)報(bào)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(shí)點(diǎn),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(shí)點(diǎn)】
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(shí)點(diǎn)了,2023年6月acca考試報(bào)名已開始,,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)