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...
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...
IFRS 5 Non-current Assets Held for sale and Discontinued Operations The objective of this IFRS is to specify the accounting for assets held for sale, and the presentation and disclosure of discontinued operations. In particular, the IFRS requires: (a) assets that meet the criteria to be classif...
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...
所属专辑:ACCA SBR 国际会计准则 声音简介 &discontinued operation 猜你喜欢 2931 CAS vs IFRS(一)公允价值计量 by:财管课堂 1752 CAS vs IFRS(二)职工薪酬(解释版) by:财管课堂 243 NCA7#[上海新世纪版]四年级(上) by:腕语手表 763 NCA9#[上海新世纪版]五年级(上) ...
跟老外学会计英语ACCA,你的英语进步神奇,照此方法,精听-跟读-背诵-默写-笔译-口译、重复重复,重复 N次(N》100) 06:30 F2-5你的英语进步神奇。跟老外学会计英语ACCA,你的英语进步神奇,照此方法,精听-跟读-背诵-默写-笔译-口译、重复重复,重复 N次(N》100) 18:31 F2-8你的英语进步神奇。跟老外学会计英语...
今天高顿研究院老师为大家整理了关于IFRS5-非流动资产持有待售及终止经营业务(for ACCA FR)。 再送大家一个2020ACCA资料包,可以分享给小伙伴,自提,戳:ACCA资料【新手指南】+内部讲义+解析音频 IFRS 5–Non-Current Assets Held for Sale and Discontinued Operations This article is relevant for ACCA F7 and P2...
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。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...
一个是与IFRS 5 Non-current assets held for sale and discontinued operations有关的知识点,一个是与IAS 36 Impairment of assets 有关的知识点。 ACCA备考资料合集: 2020年ACCA资料有哪些?ACCA资料分享合集96 赞同 · 0 评论文章 首先大家先思考一个问题,当一项资产转化为持有待售固定资产之后,还能在继续计提...
IFRS5 - 非流动资产持有待售及终止经营业务 IFRS 5 – Non-Current Assets Held for Sale and Discontinued OperationsThis article is relevant for ACCA F7 and P2 plus AAT and CIMA papers.In this article, Steve Callings looks at how an entity should account for non-current assets which have been ...