Discontinued operations是什么_2023年ACCA考試FR知識點
沒有人可以隨心所欲地活著，生命即是束縛。但我們卻可以經由努力與取舍，讓生活盡可能接近你想象中的模樣。acca被譽為“國際財會界的通行證”，含金量較高。每年都有大量考生報名參加考試。今天整理了FR科目Discontinued operations(終止經營)相關知識點，正在備考的同學們來看看吧。
【內容導航】
Discontinued operations-終止經營
【知識點】
Discontinued operations-終止經營
Discontinued operations-終止經營
Discontinued operation: A component of an entity that has either been disposed of, or is classified as held for sale, and:
Represents a separate major line of business or geographical area of operations is part of a single coordinated plan to dispose of a separate major line of business or geographical area of operations, or is a subsidiary acquired exclusively with a view to resale.
Component of an entity: Operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity.
生活不是一場賽跑，生活是一場旅行，要懂得好好欣賞每一段的風景。不要只因一次失敗，就放棄你原來決心想達到的目的。以上就是為大家整理的FR科目考試知識點了，2023年6月acca考試報名已開始，想要參加考試的同學需抓緊時間報名。
注：以上內容來自王茜老師基礎精講班第43講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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