持有待售资产初始确认是什么_2023年ACCA考试FR知识点
及时当勉励，岁月不待人。2023年6月acca报名已经开始，同学们需在晚期报名截止前完成报名缴费。今天整理了FR科目Initial measurement of Non-current assets held for sale/disposal group(持有待售资产初始确认)相关知识点，具体内容如下。
【内容导航】
Initial measurement of Non-current assets held for sale/disposal group-持有待售资产初始确认
【知识点】
Initial measurement of Non-current assets held for sale/disposal group-持有待售资产初始确认
Initial measurement of Non-current assets held for sale/disposal group-持有待售资产初始确认
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.
所谓努力，就是主动而有目的的活动。以上就是为大家整理的FR科目考试知识点了，2023年6月acca考试报名已开始，想要参加考试的同学需抓紧时间报名。
注：以上内容来自王茜老师基础精讲班第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)
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