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

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2023-03-30 09:15:05

及時(shí)當(dāng)勉勵(lì)，歲月不待人。2023年6月acca報(bào)名已經(jīng)開(kāi)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Initial measurement of Non-current assets held for sale/disposal group(持有待售資產(chǎn)初始確認(rèn))相關(guān)知識(shí)點(diǎn)，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

Initial measurement of Non-current assets held for sale/disposal group-持有待售資產(chǎn)初始確認(rèn)

【知識(shí)點(diǎn)】

Initial measurement of Non-current assets held for sale/disposal group-持有待售資產(chǎn)初始確認(rèn)

A non-current asset (or disposal group) that is held for sale should be measured at the lower of its carrying amount and fair value less costs of disposal.

An impairment loss should be recognised where fair value less costs of disposal is lower than carrying amount.

所謂努力，就是主動(dòng)而有目的的活動(dòng)。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(kāi)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(lái)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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