在ACCA FR考试中,IFRS 5 Non current assets held for sale and discontinued operations是一个重要的考点。虽然NCA held for sale是选考内容,但一旦考到,分值可能在0-6分之间。以下是对这个考点的详细解析:🚩 分类标准 首先,我们需要明确NCA held for sale的分类标准。这四个条件包括: 当前条件下可供销售 销...
As we will see, IFRS 5 requires the results of discontinued operations to be presented separately in the statement of profit or loss and other comprehensive income.‘Non-current assets held for sale’ are part of the FR syllabus but are not covered by this technical...
FR命题团队发现考生对于IFRS 5Non-current Assets Held for Sale and Discontinued Operations较为陌生。本文旨在强调其中有关“Discontinued operations(终止经营)”的考点。如何辨认终止经营,如何对终止经营部门进行列报,在考试中是一大难点。IFRS 5要求终止经营部门的业绩应该在利润和其他综合收益表(SoPL&OCI)内单独列报...
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Part 2: Introduction to IFRS 5, Classification as non-current asset held for sale Part 3: Measurement of non-current assets held for sale, changes to sale plan Part 4: Presentation and disclosures – Asset held for sale Part 5: Classification of discontinued operations, Presentation and Disclosu...
IFRS5详解,速看! 📅 今天我们来聊聊ACCA的SBR会计准则IFRS 5 NCA Held for Sale & Discontinued Operation,这可是考试常考内容哦! ✨ 首先,这个准则主要分为两大块:NCA Held for Sale和Discontinued Operation。每个部分都有需要掌握的关键知识点。 📌 NCA Held for Sale部分: 分类(Classification):这是考试...
IFRS 5 is not a primary Level I IAS statement for transition purposes, but it specifies accounting for assets held for sale and the presentation and disclosure of discontinued operations, for example complete production lines. The accounting treatment is quite different to the 4 ...
本文我们即将通过介绍国际财务报告准则第5号(IFRS 5Non-Current Assets Held for Sale and Discontinued Operations)持有待售的非流动资产和终止经营,从比较整体的角度一起来初步了解何为持有待售的非流动资产和终止经营。 首先一起了解一些本部分的一些基本概念: ...
FR考官文章:IFRS 5 终止经营 FR命题团队发现考生对于IFRS 5 Non-current Assets Held for Sale and Discontinued Operations较为陌生。本文旨在强调其中有关“Discontinued operations(终止经营)”的考点。 如何辨认终止经营,如何对终止经营部门进行列报,在考试中是一大难点。
IASCF 675 IFRS 5 Introduction Reasons for issuing the IFRS IN1 International Financial Reporting Standard 5 Non-current Assets Held for Sale and Discontinued Operations (IFRS 5) sets out requirements for the classification, measurement and presentation of non-current assets held for sale and replace...