Discontinued operations（非持续经营）是什么_2021年ACCA考试FR知识点

与其战胜敌人一万次，不如战胜自己一次。今天东奥小编就来为大家整理了ACCA考试FR科目知识点，一起来看一下吧。

【内容导航】

Discontinued operations 非持续经营

【知识点】

Discontinued operations 非持续经营

Discontinued operations 非持续经营

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

有梦就别怕痛，想赢就别喊停!以上就是东奥小编为大家准备的ACCA考试知识点了，希望对大家能够有所帮助。

注：以上内容来自Crystal老师基础班第43讲

(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)