Non-controlling interests at acquisition 46,000 Net assets ($30m + $130m) (160,000) Goodwill at acquisition 86,000 Historical impairment of goodwill (2,000) 84,000 288,400 Profit on disposal of subsidiary 66,080Step 3Profit for the year from discontinued ...
www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/technical-articles/ifrs-5.html 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...
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: 终止经营(Discontinued Operations):已被处置或分类为持有待...
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...
在IFRS 5 Non current assets and discontinued operations中,discontinued operation(终止经营)是考试的重点。以下是一些关键考点和注意事项: 合并报表中的终止经营 📊 在合并报表中,母公司购买子公司的情况属于终止经营范围。 终止经营的影响 📉 终止经营后,相关数据需要单独计算,并在损益表上只显示最终的PAT(净利...
(OR DISPOSAL GROUPS) AS HELD FOR SALE OR AS HELD FOR DISTRIBUTION TO OWNERS Non-current assets that are to be abandoned MEASUREMENT OF NON-CURRENT ASSETS (OR DISPOSAL GROUPS) CLASSIFIED AS HELD FOR SALE Measurement of a non-current asset (or disposal group) Recognition of impairment losses ...
IFRS和 US GAAP在做B/S的时候，都可以分成 current 和 non-current assets/liabilities来写。不同点是，IFRS还可以不区分。listed all assets and liabilities byliquidity; used when resulting in more relevant and reliable presentation （8）other comprehensive income 记录在OCI账户里的内容：IFRS和 USGAAP共有...
Non-controlling interests at acquisition 46,000 Net assets ($30m + $130m) (160,000) Goodwill at acquisition 86,000 Historical impairment of goodwill (2,000) 84,000 288,400 Profit on disposal of subsidiary 66,080Step 3Profit for the year from discontinu...
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...
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( 14:19 3.1 Non-current assets introduction你的英语进步神奇。跟老外学会计英语ACCA, 20:27 Loan Capital - ACCA Corporate and Business Law (LW) (ENG) (GLO)你的英语进步神奇。跟老外学会计英语 31:...