持有待售資產(chǎn)確認(rèn)是什么_2023年ACCA考試FR知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2023-03-28 09:09:11

人的一生是由無數(shù)個(gè)今天總合而成，每個(gè)今天都充實(shí)的過，一生便會(huì)充實(shí),。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)。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),，一起來看看吧。

【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)

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.

善于獨(dú)立思考的人，知道自己想要什么,。擁有充實(shí)的精神世界，才能釋放出由的靈魂,，活出真實(shí)的模樣,、也更容易接近人生的方向。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)

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