Discontinued operations(終止經營)是什么_2022年ACCA考試FR知識點

來源：東奧會計在線責編：田彤2022-09-21 09:19:41

夢想的罐頭沒有保存期限，只有打開與否。12月ACCA考試報名已經于8月9日開始，尚未完成報名的同學們請抓緊時間。已經完成報名的同學請調整學習狀態(tài)，鞏固基礎知識點。今天整理了FR科目Discontinued operations(終止經營)相關知識點，具體內容如下。

【內容導航】

Discontinued operations-終止經營

【知識點】

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.

松馳的琴弦，永遠奏不出美妙的樂曲。以上就是為大家整理的FR科目考試知識點了，12月ACCA考試時間已經公布，請各位同學據此調整學習計劃，爭取一次通過ACCA考試。

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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