投資性房地產(chǎn)終止確認(rèn)是什么_2023年ACCA考試FR知識(shí)點(diǎn)
忘掉失敗,,不過要牢記失敗中的教訓(xùn)。acca設(shè)有15門課程,,同學(xué)們需通過13門才能成為acca準(zhǔn)會(huì)員,。同學(xué)們需需要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃,多做歷年真題,,爭取早日領(lǐng)取acca證書,。今天整理了FR科目Derecognition-Disposal of Investment Property(投資性房地產(chǎn)終止確認(rèn))相關(guān)知識(shí)點(diǎn),準(zhǔn)備參加考試的同學(xué)們來看看吧,。
【內(nèi)容導(dǎo)航】
Derecognition-Disposal of Investment Property-投資性房地產(chǎn)終止確認(rèn)
【知識(shí)點(diǎn)】
Derecognition-Disposal of Investment Property-投資性房地產(chǎn)終止確認(rèn)
Derecognition-Disposal of Investment Property-投資性房地產(chǎn)終止確認(rèn)
Criteria :
On the date of disposal or when it is permanently withdrawn from use, no future economic benefits are expected.
Accounting treatment:
Gain or loss on disposal.
Net disposal/sale proceeds – Carrying amount of the asset.
Credited or charged to net profit or loss.
只要路是對(duì)的,,就不怕路遠(yuǎn)。以上就是為大家整理的FR科目考試知識(shí)點(diǎn)了,,2023年9月acca考試時(shí)間已經(jīng)公布,,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18講
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