持有待售資產(chǎn)確認是什么_2022年ACCA考試FR知識點
零星的變好，最后也會和星河一樣閃耀。ACCA考試科目共有15門，考生若想一次通過ACCA考試，需要嚴格執(zhí)行學習計劃，切忌三天打魚兩天曬網(wǎng)。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)相關(guān)知識點，具體內(nèi)容如下。
【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
【知識點】
Recognition of Non-current assets held for sale/disposal group-持有待售資產(chǎn)確認
Recognition of Non-current assets held for sale/disposal group-持有待售資產(chǎn)確認
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.
認真生活就能找到生活里藏起來的糖果。以上就是為大家整理的FR科目考試知識點了，12月ACCA考試報名正在進行中，想要參加考試的同學們請抓緊時間報名。
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，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)
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