停止经营_2020年ACCA考试FR知识点
时间飞快，转眼间进入2020年下半年，备考ACCA考试，一定要熟练掌握各科目知识点，为此东奥小编为大家整理了ACCA考试FR科目知识点，希望能够帮助到大家。
【内容导航】
Discontinued operations停止经营
【知识点】
Discontinued operations停止经营
Discontinued operations停止经营
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
心态决定成败，ACCA考试难度比较大，我们一定要及时调整好心态，从容应对考试，争取顺利通关。
注：以上内容来自Crystal老师基础班第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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